Board size, meeting frequency and the variability of corporate performance: How corporate boards relate to performance variability in Nordics?

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School of Business | Bachelor's thesis

Date

2020

Major/Subject

Mcode

Degree programme

Rahoitus

Language

en

Pages

24+10

Series

Abstract

In this study, I examine how the board size and the board meeting frequency correlate with the variability of corporate performance using the standard deviations of three measures of performance; monthly stock return, return on assets (ROA) and Tobin’s Q. My empirical analysis consists of OLS regressions using mainly a sample of 206 Nordic companies over the years 2015-2019. I find a significant and robust evidence on the positive correlation between board meeting frequency and the standard deviations of monthly stock return and ROA, while only insignificant evidence regarding the standard deviation of Tobin’s Q. However, I do not find any significant relation between board size and performance variability. My further analysis contributes to the existing corporate governance literature by suggesting that the board meeting frequency is an active means of governance in the Nordic region especially under volatile circumstances and when used in abnormal amounts. Further, I suggest that the meeting frequency is more likely to determine endogenously by reacting to historical performance variability, not vice versa.

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Thesis advisor

Kokkonen, Joni

Keywords

board of directors, board size, board meeting frequency, corporate performance variability, corporate governance

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