Does Female Director Moderates The Relationship Between CEO Overconfidence and Financing-Mix Decision?

WS Shahdila-Shahar, N Ahmad… - International Journal of …, 2019 - ijiefer.uis.edu.my
International Journal of Islamic Economics and Finance Research, 2019ijiefer.uis.edu.my
Effective internal governance is always associated with reducing the agency problem arise
between CEOs and shareholders of the firms. Thus, board of directors become an effective
mechanism of internal governance as they are key persons for monitoring the CEOs
behaviour. However, recent studies revealed that female directors improve the board
monitoring function, resulting to effective corporate strategic decision-making as well as
increase the firms' performance. Thus, this study intends to examine the moderating effects …
Abstract
Effective internal governance is always associated with reducing the agency problem arise between CEOs and shareholders of the firms. Thus, board of directors become an effective mechanism of internal governance as they are key persons for monitoring the CEOs behaviour. However, recent studies revealed that female directors improve the board monitoring function, resulting to effective corporate strategic decision-making as well as increase the firms’ performance. Thus, this study intends to examine the moderating effects of female directors on the relationship between CEO overconfidence and Sharia-compliance (SC) industrial firm’s financing-mix decision. A 2-step system-GMM panel regression model is applied on annual data of 67 firms during the period of 2009-2017. The empirical results reveal that female directors significantly play a moderating role between CEO overconfidence and financing-mix decision. Specifically, female directors influence the financing decision related to usage of long-term debt compared with short-term debt.
ijiefer.uis.edu.my
以上显示的是最相近的搜索结果。 查看全部搜索结果