Table 2

Research the presence of the nomination and remuneration committee

AuthorCountryDependent variableIndependent variableResult
Saha and Kabra (2022) Indiavoluntary disclosure index (VDI)Nomination and Remuneration CommitteeThere is no Significant
Shehadeh et al. (2022) JordanCapital StructureNomination and Remuneration CommitteeNegative no significant
Vinjamury (2020) IndiaTobin's q
ROE
ROA
NPM
Nomination and Remuneration CommitteePositive Significant
Positive Significant
Positive no Significant
Positive no Significant
Berezinets et al. (2017) RussiaTobin’s qKomite Nomination and Remuneration CommitteeNegative Significant
Nguyen and Soobaroyen (2022) United KingdomCEO CompensationNomination and Remuneration CommitteePositive Significant
Fauzi et al. (2017) IndonesiaTobin’s qNomination and Remuneration CommitteeNegative Significant
Romano and Guerrini (2012) ItalyFinancial reporting fraudNomination and Remuneration CommitteePositive Significant
Puni and Anlesinya (2020) GhanaFirm performance (ROA, ROE, EPS, Tobin’s q)Nomination CommitteeNegative Significant
Borlea et al. (2017) RomaniaROA
Tobin's q
Nomination CommitteePositive no Significant
Negative no Significant
Appiah et al. (2016) GhanaGender diversityNomination CommitteePositive no Significant
Hutchinson et al. (2015) AustraliaGender diversityNomination CommitteePositive no Significant
Kent et al. (2021) AustraliaEmployee disclosureNomination CommitteePositive Significant
Harymawan et al. (2020) IndonesiaExecutive Remuneration
Director Remuneration
Total Remuneration
ROA
Tobin's q
ROE
Remuneration CommitteePositive Significant
Negative no Significant
Positive no Significant
Positive Significant
Positive Significant Positive no Significant
Kang and Nanda (2017) IndiaTotal remuneration managerRemuneration CommitteePositive no Significant
Kanapathippillai et al. (2016) AustraliaTotal Compensation CEOCompensation CommitteePositive no significant
Yarram and Rice (2017) AustraliaTotal executive pay for mining and non-mining companiesRemuneration CommitteePositive Significant on mining company
Positive no Significant on non-mining company

Source(s): Table created by authors

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