scholarly journals The Impact of Corporate Governance Tools in the Reduction of Creative Accounting Practices in the Jordanian Commercial Banks

2019 ◽  
Vol 4 (1) ◽  
pp. 1-19
Author(s):  
Al-Dulemi , Khalil ◽  
Al-Shabatat , Issam Osama Ahmad
Keyword(s):  
Corporate Governance ◽  
Commercial Banks ◽  
Creative Accounting ◽  
Governance Tools ◽  
The Impact

scholarly journals The Impact of Corporate Governance on Profitability of Conventional Banks Operating in Pakistan

2020 ◽  
Vol 1 (4) ◽  
pp. 260-267
Author(s):  
Hafiz Muhammad Naveed ◽  
Shoaib Ali ◽  
Yao Hongxing ◽  
Saqib Altaf ◽  
Jan Muhammad Sohu
Keyword(s):  
Corporate Governance ◽  
Commercial Banks ◽  
Banking Sector ◽  
Board Independence ◽  
Return On Assets ◽  
Board Size ◽  
Return On Equity ◽  
Board Directors ◽  
Conventional Banks ◽  
The Impact

The key purpose of present research study to examine the association among corporate governance and profitability banks in developing counties. For such primary objective, annually based data collected from 2004 to 2016. The data taken from annual financial reports which issued by conventional banks.  We have used ADF (Augmented Dickey Fuller) test to examine the unit-root of variables. Moreover, the multiple linear regression utilized for hypothetical estimation. The results indicates that corporate governance and conventional banks profitability of Pakistan are bidirectional (positive-negative) associated to each other. In addition, the board size (Board Directors) is negatively associated with Return on assets and return on equity of banks. Similarly, the board independence (Insider-Outsider Board Directors) is positively influenced to return on assets and return on equity of conventional banks of Pakistan. The overall findings shows that board size and board independence are highly associated with return on equity than return on assets. Moreover, banking sector in developing countries the board size should contain on appropriate strength and acquire more professional and qualified staff. An optimal number of directors in a board size there is a need of commercial banks as to increase the profitability. To enhance the investors’ confidence with the bank there is also a need of the commercial banks to increases the board independency.

scholarly journals Corporate Governance and Financial Performance of Nepalese Commercial Banks

2020 ◽  
Vol 13 (1) ◽  
pp. 40-50
Author(s):  
Mohan Prasad Sapkota
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Commercial Banks ◽  
Negative Impact ◽  
Ownership Concentration ◽  
Positive Contribution ◽  
Board Meeting ◽  
Board Size ◽  
Leverage Ratio ◽  
The Impact

This paper focuses on determining the relationship between corporate governance and financial performance of Nepalese commercial banks as well as examining the impact of corporate governance on banks performance. The sample consists of 9 commercial banks for the 10 year period of 2008/09 to 2017/18. Corporate governance is considered as leverage ratio, board meeting, board size and ownership concentration had mixed results on banks performance measured by ROE. Evidence indicates that debt ratio, net interest margin and total assets have significant positive contribution on banks performance. Board meeting and liquidity have negative impact on banks performance. However, board size and ownership concentration have no significant contribution to the firm performance.

scholarly journals The Impact of Corporate Governance on Non Financial Performance in Jordanian Commercial Banks and Islamic Banks

2014 ◽  
Vol 5 (3) ◽  
Author(s):  
Suleiman Hussein Al-Beshtawi ◽  
Omar Mohammed Zraqat ◽  
Hamdan Moh’D Al –Hiyasat
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Commercial Banks ◽  
Islamic Banks ◽  
The Impact

The Impact of Corporate Governance on Efficiency of Nepalese Commercial Banks

2018 ◽  
pp. 351-376
Author(s):  
Radhe S. Pradhan ◽  
Mukesh Kumar Shah ◽  
Nabin Bhandari ◽  
Nagendra Prasad Mahato ◽  
Namaraj Adhikari ◽  
...  
Keyword(s):  
Corporate Governance ◽  
Commercial Banks ◽  
The Impact

scholarly journals The Impact of Corporate Governance on Banks Profitability in Nigeria

2021 ◽  
Vol 5 (1) ◽  
pp. 18-28
Author(s):  
Foluso Ololade Oluwole
Keyword(s):  
Corporate Governance ◽  
Significant Relationship ◽  
Commercial Banks ◽  
Regulatory Authority ◽  
Audit Committee ◽  
Secondary Data ◽  
Board Size ◽  
Independent Variables ◽  
Earnings Per Share ◽  
The Impact

The major concern of regulatory authority overtime is on the need to enhance sound practices among banks through the improvement of corporate governance; therefore this research examined the effect of corporate governance on commercial banks profitability in Nigeria. The study covered the period of 2009 to 2018 and secondary data were obtained from the audited financial statement of the selected banks which are Guarantee Trust Bank Nigeria PLC, Zenith Bank PLC and First Bank of Nigeria PLC. Fixed effect regression technique was used to examine the effect of Audit Committee Size (ACS), Board Size (BS), Audit Committee Number of Meeting (ACNM) and Board Number of Meeting (BNM) on earnings per share (EPS) of the selected banks. The independent variables results showed a positive and significant relationship on Earnings per share of the banks with coefficient and probability(prob.) value of the variables as follows: audit committee size(0.6241;0.0109), board size(0.4349;0.007) and board number of meeting(0.0356) had positive and significant effect on earnings per share of the banks respectively. However, negative and significant relationship was established between audit committee number of meeting and earnings per share with a coefficient and probability value of -1.0781 and 0.0001 respectively. With the F-Stat. of 2.84 and a prob. of 0.025, all the null hypotheses were rejected and the alternative hypotheses accepted, indicating that all the independent variables significantly affect the dependent variable. The study concluded that corporate governance enhances commercial banks performance in Nigeria. It therefore recommended that attention should be paid to the audit committee size, board size and board number of meetings since an increase in them leads to increase in the earnings per share while the audit committee number of meetings should be reduced as it affects the earnings per share negatively. The regulatory authority should formulate strong policy frameworks that would ensure that commercial banks constantly comply with corporate governance standard set by the authority.

scholarly journals Executive compensation and corporate performance: Evidence from Jordanian commercial banks

2018 ◽  
Vol 14 (2) ◽  
pp. 38-44 ◽  
Author(s):  
Majd Iskandrani ◽  
Hadeel Yaseen ◽  
Asma’a Al-Amarneh
Keyword(s):  
Corporate Governance ◽  
Executive Compensation ◽  
Commercial Banks ◽  
Ceo Compensation ◽  
Corporate Performance ◽  
Stock Exchange ◽  
Emerging Market ◽  
Primary Data ◽  
The Impact ◽  
The Relationship

The wave of the recent financial crisis has reawakened interest in corporate governance as well as the relationship between executive compensation and corporate performance. Notably, corporate governance has been presented as a mechanism to absorb fiscal crisis faced in emerging economies. The principal aim of this study is to investigate the relationship between CEO compensation and corporate performance among commercial banks operating in a small emerging market, namely Jordan. Primary data were collected for a sample of 13 Jordanian commercial banks listed at Amman Stock Exchange (ASE) during the period of 2010 -2016. The findings of this paper suggest that corporate performance measured by return on equity (ROE) and return on assets (ROA) has no influence on CEO compensation. Furthermore, this paper examines the impact of a firm’s size on the relationship between CEO compensation and corporate performance. The results reveal a significant relationship between executive compensation and firm’s performance among the smaller sample firms.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL (BOPO) TERHADAP STABILITAS KEUANGAN BANK UMUM SYARIAH DI INDONESIA TAHUN 2012-2017

2018 ◽  
Vol 6 (2) ◽  
pp. 160
Author(s):  
Lucky Nugroho ◽  
Herda Nezzim Bararah
Keyword(s):  
Corporate Governance ◽  
Commercial Banks ◽  
Financial Stability ◽  
Review Literature ◽  
Z Score ◽  
Operating Income ◽  
Good Corporate Governance ◽  
Operational Costs ◽  
Conceptual Paper ◽  
The Impact

This study aims to determine the impact or influence of good corporate governance and efficiency, which in this case the proxy by the ratio of operational costs and operating income to the financial stability of sharia commercial banks. The method in this research is a literature review or conceptual paper. Based on the results and review literature, it is known that the financial stability of sharia banks is a significant factor in maintaining reputation. Good corporate governance, operational costs, and operating income (BOPO) are factors that can support the financial stability of sharia commercial banks and in this study measured by Z-score. Therefore, financial stability in sharia banks should be the focus of the management of sharia commercial banks

scholarly journals The Impact of Audit Committee Characteristics on the Creative Accounting Practices Reduction in Jordanian Commercial Banks

2019 ◽  
Vol 13 (6) ◽  
pp. 113
Author(s):  
Khalil Suleiman Abu Saleem
Keyword(s):  
Commercial Banks ◽  
Audit Committee ◽  
Degrees Of Freedom ◽  
Time Series Data ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Annual Reports ◽  
Series Data ◽  
Creative Accounting ◽  
The Impact

This study aimed at determining the impact of the characteristics of the Audit Committee (The effect of Activity of the Audit Committee, the size of the Audit Committee, and Independence of the Audit Committee) in reducing creative accounting practicesin Jordanian commercial banks.The study population is composed of all Jordanian banks listed on the Amman Stock Exchange (16), during the period from 2011 to 2017. The study sample is represented by all Jordanian commercial banks. The current study is based on panel data since the data combine one-time and cross-section data for a period of time. The data was composed of a set of indicators for 13 Jordanian commercial banks for the period from 2011 to 2017, and data have been collected from the banks' annual reports. The adoption of the study on the analysis of time-series data comes from the increase in degrees of freedom. The results of the hypothesis test indicate that there is a significant effect of Audit Committee characteristics on the reduction of creative accounting practices in Jordanian banks at a level of significance of 0.05 except for variable (size of the Audit Committee).

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