DIRECTORS’ REMUNERATION AND FINANCIAL PERFORMANCE: MODERATING ROLE OF BOARD ATTRIBUTES OF LISTED INS

The influence of chosen board qualities on the link between directors' salary and financial performance of listed insurance firms in Nigeria is investigated in this study. From 2012 to 2017, data was gathered from annual reports and accounts of Nigerian listed insurance businesses. The study included all 28 insurance businesses listed on the Nigerian stock exchange floor, with 19 insurance companies chosen at random as a sample. Pooled OLS, fixed and random effects regression were used to evaluate the data. At a 10% level of significance, it was discovered that directors' salary is favourably and substantially connected to financial performance. The presence of additional independent directors on the board amplifies the favourable effects of the interaction factors.

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