*4.1.1 Analogical study of the depth of the significant effects of board quality on the financial performance measures*

To correctly determine the individual significance of the variables, we referred to the student statistic. When the estimated statistic's probability is less than one of the reference significance thresholds, we select the variable in question. Otherwise, the effect of the variable is considered insignificant. As shown in the appendix, **Tables A1**–**A8** illustrate the impacts of board quality on different FP measures. This list summarizes the coefficients of the different explanatory variables estimated by the model for each sample.

The BOD may have a positive or negative influence on the bank's FP, depending on the situations encountered. So far, we have checked the significance of the variables

that explain the BOD quality in each model. In the next step, we established a comparative study of the impact between similar models, which highlights the importance of the board in their existence. Finally, we drew a comparison between the preestablished signs (expected) and the signs already found.

From the foregoing, the mono-analysis already carried out shows an ambiguity in the hypotheses' confirmation or assertion from a single FP measure. Also, not all tested variables revealed important and significant effects on performance measures. The resolution of the incompatibility of the signs led us to establish a state of reconciliation between the effects specific to the determinants that are specific to each bank type.
