The present research is carried out to make a comparative investigation of the impact of board variables on organizational performance before and after the enactment of the Companies Act, 2013, in the Indian corporate sector. Data of 66 Indian companies listed on the BSE Dollex are analysed in two time periods before (2009–2013) and after (2014–2018) the enactment of the Companies Act, 2013. Regression analysis is used to check the effect of independent directors, female directors, CEO duality and board meetings on company performance, as indicated by ROA, ROE and Tobin’s Q. The findings reveal that independent directors and CEO duality have a considerable negative effect on corporate performance as measured by accounting based performance measures, in the post–enactment period of the Companies Act which was insignificant before the enactment of this Act. The effect of women’s representation and board meetings on organizational performance remains insignificant in both periods of the study. The study suggests that organizations should be attentive towards the board practices adopted by them, in order to present a positive and effective image to stakeholders which results in increasing revenues. Furthermore, policymakers should rethink the corporate board regulations as these variable reforms do not have a substantial effect on corporate performance.

本研究旨在对印度企业部门在 2013 年《公司法》颁布前后董事会变量对组织绩效的影响进行比较调查。在 2013 年《公司法》颁布之前（2009-2013 年）和之后（2014-2018 年）两个时间段对 BSE Dollex 上市的 66 家印度公司的数据进行了分析。回归分析用于检查独立董事的影响， ROA、ROE 和 Tobin 的 Q 表明，女性董事、CEO 双重身份和董事会会议对公司业绩的影响。研究结果表明，独立董事和 CEO 双重身份对公司业绩有相当大的负面影响，以会计为基础的绩效指标衡量，在《公司法》颁布后的时期，这在本法颁布之前是微不足道的。在研究的两个阶段，女性代表和董事会会议对组织绩效的影响仍然微不足道。该研究表明，组织应该关注他们采用的董事会实践，以便向利益相关者展示积极有效的形象，从而增加收入。此外，政策制定者应该重新考虑公司董事会的规定，因为这些可变的改革不会对公司业绩产生实质性影响。该研究表明，组织应该关注他们采用的董事会实践，以便向利益相关者展示积极有效的形象，从而增加收入。此外，政策制定者应该重新考虑公司董事会的规定，因为这些可变的改革不会对公司业绩产生实质性影响。该研究表明，组织应该关注他们采用的董事会实践，以便向利益相关者展示积极有效的形象，从而增加收入。此外，政策制定者应该重新考虑公司董事会的规定，因为这些可变的改革不会对公司业绩产生实质性影响。