The impact of board attributes and ownership concentration on firm market value: empirical evidence from an emerging market

This study investigates the relationship between corporate governance mechanisms and firm market value using data from listed firms on the Ghana Stock Exchange spanning 2008 to 2018. Employing the generalized method of moments (GMM) regression technique, the study examines the impact of various gove...

Full description

Saved in:
Bibliographic Details
Main Authors: Alhassan Bunyaminu, Ibrahim Nandom Yakubu, Seydou Oumarou
Format: Article
Language:English
Published: Taylor & Francis Group 2025-12-01
Series:Cogent Business & Management
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2024.2437147
Tags: Add Tag
No Tags, Be the first to tag this record!
_version_ 1850106586892075008
author Alhassan Bunyaminu
Ibrahim Nandom Yakubu
Seydou Oumarou
author_facet Alhassan Bunyaminu
Ibrahim Nandom Yakubu
Seydou Oumarou
author_sort Alhassan Bunyaminu
collection DOAJ
description This study investigates the relationship between corporate governance mechanisms and firm market value using data from listed firms on the Ghana Stock Exchange spanning 2008 to 2018. Employing the generalized method of moments (GMM) regression technique, the study examines the impact of various governance variables on market value added (MVA). The findings reveal significant linkages between specific governance variables and MVA. Notably, outside directors, gender diversity, frequency of board meetings, and audit committee size are found to significantly reduce firm value. Conversely, CEO duality and ownership concentration positively impact firm market value. The study further observes that while leverage has a significant positive impact on MVA, the effect of firm age is negative. The study recommends that stakeholders, including regulatory bodies and corporate boards, prioritize initiatives to enhance board diversity by fostering a balanced mix of internal and external directors, as well as promoting gender diversity. Additionally, optimizing the frequency of board meetings and ensuring appropriate audit committee sizes are emphasized to strengthen governance structures and improve firm value.
format Article
id doaj-art-8082da73a57944d2b266e8de05901dd4
institution OA Journals
issn 2331-1975
language English
publishDate 2025-12-01
publisher Taylor & Francis Group
record_format Article
series Cogent Business & Management
spelling doaj-art-8082da73a57944d2b266e8de05901dd42025-08-20T02:38:47ZengTaylor & Francis GroupCogent Business & Management2331-19752025-12-0112110.1080/23311975.2024.2437147The impact of board attributes and ownership concentration on firm market value: empirical evidence from an emerging marketAlhassan Bunyaminu0Ibrahim Nandom Yakubu1Seydou Oumarou2Department of Banking and Finance, Faculty of Accounting and Finance, University of Professional Studies, Accra, GhanaDepartment of Finance, School of Business, University for Development Studies, Tamale, GhanaFaculty of Economics and Management, Abdou Moumouni University, Niamey, NigerThis study investigates the relationship between corporate governance mechanisms and firm market value using data from listed firms on the Ghana Stock Exchange spanning 2008 to 2018. Employing the generalized method of moments (GMM) regression technique, the study examines the impact of various governance variables on market value added (MVA). The findings reveal significant linkages between specific governance variables and MVA. Notably, outside directors, gender diversity, frequency of board meetings, and audit committee size are found to significantly reduce firm value. Conversely, CEO duality and ownership concentration positively impact firm market value. The study further observes that while leverage has a significant positive impact on MVA, the effect of firm age is negative. The study recommends that stakeholders, including regulatory bodies and corporate boards, prioritize initiatives to enhance board diversity by fostering a balanced mix of internal and external directors, as well as promoting gender diversity. Additionally, optimizing the frequency of board meetings and ensuring appropriate audit committee sizes are emphasized to strengthen governance structures and improve firm value.https://www.tandfonline.com/doi/10.1080/23311975.2024.2437147Board attributesownership concentrationfirm valuesystem GMMGhanaFinance
spellingShingle Alhassan Bunyaminu
Ibrahim Nandom Yakubu
Seydou Oumarou
The impact of board attributes and ownership concentration on firm market value: empirical evidence from an emerging market
Cogent Business & Management
Board attributes
ownership concentration
firm value
system GMM
Ghana
Finance
title The impact of board attributes and ownership concentration on firm market value: empirical evidence from an emerging market
title_full The impact of board attributes and ownership concentration on firm market value: empirical evidence from an emerging market
title_fullStr The impact of board attributes and ownership concentration on firm market value: empirical evidence from an emerging market
title_full_unstemmed The impact of board attributes and ownership concentration on firm market value: empirical evidence from an emerging market
title_short The impact of board attributes and ownership concentration on firm market value: empirical evidence from an emerging market
title_sort impact of board attributes and ownership concentration on firm market value empirical evidence from an emerging market
topic Board attributes
ownership concentration
firm value
system GMM
Ghana
Finance
url https://www.tandfonline.com/doi/10.1080/23311975.2024.2437147
work_keys_str_mv AT alhassanbunyaminu theimpactofboardattributesandownershipconcentrationonfirmmarketvalueempiricalevidencefromanemergingmarket
AT ibrahimnandomyakubu theimpactofboardattributesandownershipconcentrationonfirmmarketvalueempiricalevidencefromanemergingmarket
AT seydououmarou theimpactofboardattributesandownershipconcentrationonfirmmarketvalueempiricalevidencefromanemergingmarket
AT alhassanbunyaminu impactofboardattributesandownershipconcentrationonfirmmarketvalueempiricalevidencefromanemergingmarket
AT ibrahimnandomyakubu impactofboardattributesandownershipconcentrationonfirmmarketvalueempiricalevidencefromanemergingmarket
AT seydououmarou impactofboardattributesandownershipconcentrationonfirmmarketvalueempiricalevidencefromanemergingmarket