Table 7

Summary of test of hypothesis

HypothesisRelationship examinedResultsInference
H1aBoard size → Financial performanceInsignificant (ROA), Positive (EPS)Partially supported
H2aBoard meeting frequency → Financial performancePositive (ROA and EPS)Supported
H3aBoard independence → Financial performanceNegative (ROA), Insignificant (EPS)Rejected
H4aFemale directors → Financial performanceInsignificant (ROA), Negative (EPS)Rejected
H1bNRC moderates Board size → Financial performancePositive (ROA), Insignificant (EPS)Partially supported
H2bNRC moderates Board meeting frequency → Financial performancePositive (ROA and EPS)Supported
H3bNRC moderates Board independence → Financial performanceNegative (ROA and EPS)Rejected
H4bNRC moderates Female directors → Financial performanceInsignificant (ROA), Negative (EPS)Rejected

Source(s): Authors’ own work

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