Board effectiveness and firm value: A mediating role of stock liquidity

Ramiz U.R. Rehman, Muhammad Akram Naseem, Mudassar Hasan, Muhammad Ishfaq Ahmad, Ender Demir

Research output: Contribution to journalArticlepeer-review

Abstract

We test whether an effective board affects firm value (FV) in Pakistan and whether stock liquidity (LIQ) mediates this relationship. To test this conjecture, we introduce an effective board index (EBI) using board size, board independence, board diversity and CEO duality. By employing the fixed effect model, we find that an effective board reduces agency costs and thus increases FV. An effective board may signal investors positively regarding reduced information asymmetry, thereby increasing stock LIQ. Furthermore, stock LIQ partially mediates the relationship between the effective board and FV. However, only Amihud illiquidity mediates this relationship, which suggests the stock liquidity's estimation matters.

Original languageEnglish
JournalSingapore Economic Review
DOIs
Publication statusPublished - 13 Jun 2023

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