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Purpose

This paper aims to examine the influence of corporate board structure on corporate value.

Design/methodology/approach

The data were collected on a sample of 245 Thai non‐financial listed companies to examine the effect of board structure on firm performance.

Findings

The results show that neither independent directors nor grey directors are the significant determinants of improving firm value.

Research limitations/implications

This research was confined to 245 Thai non‐financial listed companies. It would be useful to replicate it using larger samples under different country settings.

Practical implications

The findings provide guidance to top managers in deciding the Board structure as corporate value is also grounded in corporate board structure.

Originality/value

The paper provides far reaching implications for corporate managers about the relationship between Board characteristics and corporate value.

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