Moderating effect of innovation on the relationship between governance and performance
by Ammar Sammout; Zouhayer Mighri; Sana Ben Ghodbane
International Journal of Economics and Accounting (IJEA), Vol. 12, No. 1, 2023

Abstract: The aim of this research paper is to analyse the moderating effect of innovation [investment in research and development (R&D)] on the relationship between corporate governance and financial performance. The study carried out on a sample of listed French companies covering the period 2008-2019 shows that the majority of governance indicators have a negative and significant effect on the financial performance of the company, with the exception of the remuneration of the management team, which has a positive and significant effect on performance, while the RD coefficient designating the moderator variable for the relationship between governance and the financial performance of the company, is negative and significant.

Online publication date: Mon, 18-Dec-2023

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