The moderation role of board independence change in the relationship between board characteristics, related party transactions, and financial performance
The present study examines the moderation effect of board independence change on the relationship between board characteristics, related party transactions and financial performance of Indian listed banks over 10 years from 2010 to 2019. While board size, independence, diligence, and remuneration we...
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| Veröffentlicht in: | PloS one 2022-12, Vol.17 (12), p.e0279159-e0279159 |
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| creator | Almaqtari, Faozi A Farhan, Najib H S Al-Hattami, Hamood Mohammed Elsheikh, Tamer |
| description | The present study examines the moderation effect of board independence change on the relationship between board characteristics, related party transactions and financial performance of Indian listed banks over 10 years from 2010 to 2019. While board size, independence, diligence, and remuneration were taken to represent board characteristics, all key personnel and subsidiaries' transactions were considered measures for related party transactions. On the other hand, the financial performance of banks was measured by two accounting-based measures (return on assets and profit after tax) and two market-based measures (earning per share and Tobin Q). The results revealed that board independence change has a significant negative effect on financial performance. Further, the results indicated that board independence change moderates positively and significantly the relationship between related party transactions and financial performance. The findings also showed that board independence change had a moderating effect that significantly and negatively weakens board size and effectiveness, negatively influencing banks' profitability. Unlike other studies, this study uniquely uses board independence change as a moderator between board characteristics, related party transactions, and several measures of banks' financial performance. The limited research highlighting this issue, where Indian banks have encountered several challenges in the last few years, has motivated the present study to bridge the existing gaps in the strand literature. Therefore, this research opens useful insights and has beneficial implications for policymakers, bankers, financial analysts, and academicians. |
| doi_str_mv | 10.1371/journal.pone.0279159 |
| format | Article |
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While board size, independence, diligence, and remuneration were taken to represent board characteristics, all key personnel and subsidiaries' transactions were considered measures for related party transactions. On the other hand, the financial performance of banks was measured by two accounting-based measures (return on assets and profit after tax) and two market-based measures (earning per share and Tobin Q). The results revealed that board independence change has a significant negative effect on financial performance. Further, the results indicated that board independence change moderates positively and significantly the relationship between related party transactions and financial performance. The findings also showed that board independence change had a moderating effect that significantly and negatively weakens board size and effectiveness, negatively influencing banks' profitability. Unlike other studies, this study uniquely uses board independence change as a moderator between board characteristics, related party transactions, and several measures of banks' financial performance. The limited research highlighting this issue, where Indian banks have encountered several challenges in the last few years, has motivated the present study to bridge the existing gaps in the strand literature. Therefore, this research opens useful insights and has beneficial implications for policymakers, bankers, financial analysts, and academicians.</description><identifier>ISSN: 1932-6203</identifier><identifier>EISSN: 1932-6203</identifier><identifier>DOI: 10.1371/journal.pone.0279159</identifier><identifier>PMID: 36520881</identifier><language>eng</language><publisher>United States: Public Library of Science</publisher><subject>Accounting ; Annual reports ; Banking industry ; Biology and Life Sciences ; Corporate governance ; Corporate profits ; Earnings per share ; Economics ; Engineering and Technology ; Fraud ; Income ; Management ; People and Places ; Physical Sciences ; Profitability ; Related party transactions ; Research and Analysis Methods ; Return on assets ; Social Sciences ; Stockholders ; Subsidiaries ; Taxation</subject><ispartof>PloS one, 2022-12, Vol.17 (12), p.e0279159-e0279159</ispartof><rights>Copyright: © 2022 Almaqtari et al. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.</rights><rights>COPYRIGHT 2022 Public Library of Science</rights><rights>2022 Almaqtari et al. This is an open access article distributed under the terms of the Creative Commons Attribution License: http://creativecommons.org/licenses/by/4.0/ (the “License”), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. 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titles)</collection><collection>DOAJ Directory of Open Access Journals</collection><jtitle>PloS one</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Almaqtari, Faozi A</au><au>Farhan, Najib H S</au><au>Al-Hattami, Hamood Mohammed</au><au>Elsheikh, Tamer</au><au>Kallinterakis, Vasileios</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>The moderation role of board independence change in the relationship between board characteristics, related party transactions, and financial performance</atitle><jtitle>PloS one</jtitle><addtitle>PLoS One</addtitle><date>2022-12-15</date><risdate>2022</risdate><volume>17</volume><issue>12</issue><spage>e0279159</spage><epage>e0279159</epage><pages>e0279159-e0279159</pages><issn>1932-6203</issn><eissn>1932-6203</eissn><abstract>The present study examines the moderation effect of board independence change on the relationship between board characteristics, related party transactions and financial performance of Indian listed banks over 10 years from 2010 to 2019. While board size, independence, diligence, and remuneration were taken to represent board characteristics, all key personnel and subsidiaries' transactions were considered measures for related party transactions. On the other hand, the financial performance of banks was measured by two accounting-based measures (return on assets and profit after tax) and two market-based measures (earning per share and Tobin Q). The results revealed that board independence change has a significant negative effect on financial performance. Further, the results indicated that board independence change moderates positively and significantly the relationship between related party transactions and financial performance. The findings also showed that board independence change had a moderating effect that significantly and negatively weakens board size and effectiveness, negatively influencing banks' profitability. Unlike other studies, this study uniquely uses board independence change as a moderator between board characteristics, related party transactions, and several measures of banks' financial performance. The limited research highlighting this issue, where Indian banks have encountered several challenges in the last few years, has motivated the present study to bridge the existing gaps in the strand literature. Therefore, this research opens useful insights and has beneficial implications for policymakers, bankers, financial analysts, and academicians.</abstract><cop>United States</cop><pub>Public Library of Science</pub><pmid>36520881</pmid><doi>10.1371/journal.pone.0279159</doi><tpages>e0279159</tpages><orcidid>https://orcid.org/0000-0001-6290-1697</orcidid><oa>free_for_read</oa></addata></record> |
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| subjects | Accounting Annual reports Banking industry Biology and Life Sciences Corporate governance Corporate profits Earnings per share Economics Engineering and Technology Fraud Income Management People and Places Physical Sciences Profitability Related party transactions Research and Analysis Methods Return on assets Social Sciences Stockholders Subsidiaries Taxation |
| title | The moderation role of board independence change in the relationship between board characteristics, related party transactions, and financial performance |
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