Moderating effect of innovation on the relationship between governance and performance Online publication date: Mon, 18-Dec-2023
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.
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