IJOESI

Does Board Diversity and Board Independence Affect Firm Valuation? A Study of India 3078-8374

Abstract

The report examines the effect of board diversity and board independence on firm valuation in the context of an Indian environment. Quantitatively designed, the research will study publicly listed Indian firms through convenience sampling to ensure that a good range of industries is captured, along with firm sizes. The dimensions of board diversity and independence are the independent variables, while the firm valuation metrics, such as shareholder valuation, are the dependent variables. The study has attempted to provide empirical evidence on how these corporate governance attributes influence firm value in the Indian context by using correlation and multiple regression analyses that would be useful for policymakers, investors, and corporate leaders.

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Introduction

Board diversity and independence are the key metrics of corporate governance and have attracted interest because of their impact on the stock prices of companies. These aspects are even more important in the Indian context because the practices of corporate governance have been rapidly developing in the last two decades. Board of directors’ characteristics particularly board diversity and independence have gained a lot of attention and are good measures of the firm’s governance (Sarhan et al., 2019). The corporate governance experience in India has undergone a transformation process mainly due to the Companies Act 2013 and other guidelines of the Securities and Exchange Board of India (Almaqtari et al., 2020).

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References

Almaqtari, F.A., Al-Hattami, H.M., Al-Nuzaili, K.M. and Al-Bukhrani, M.A., 2020. Corporate governance in India: A systematic review and synthesis for future research. Cogent Business & Management7(1), p.1803579.

Arora, A. and Bodhanwala, S., 2018. Relationship between corporate governance index and firm performance: Indian evidence. Global Business Review19(3), pp.675-689.

Assenga, M.P., Aly, D. and Hussainey, K., 2018. The impact of board characteristics on the financial performance of Tanzanian firms. Corporate Governance: The international journal of business in society18(6), pp.1089-1106.

Avci, S.B., Schipani, C.A. and Seyhun, H.N., 2018. The elusive monitoring function of independent directors. U. Pa. J. Bus. L.21, p.235.

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