scholarly journals Stakeholder Perception of the Determinants of Audit Committee Effectiveness in a Developing Economy: Evidence from the Libyan Banking Sector

2021 ◽  
Author(s):  
Abdulhakim M. Masli ◽  
Musa Mangena ◽  
Ali Meftah Gerged ◽  
Donald Harradined
Keyword(s):  
Audit Committee ◽  
Banking Sector ◽  
Developing Economy ◽  
Stakeholder Perception

Market Return Efficiency in a Developing Economy: Evidence from Indian Banking Sector

2012 ◽  
Author(s):  
Dipasha Sharma ◽  
Sharma A. K. ◽  
M. K. Barua
Keyword(s):  
Banking Sector ◽  
Developing Economy ◽  
Market Return

scholarly journals Does Governance Affect Compliance with IFRS 7?

2021 ◽  
Vol 14 (6) ◽  
pp. 239
Author(s):  
Amal Yamani ◽  
Khaled Hussainey ◽  
Khaldoon Albitar
Keyword(s):  
Corporate Governance ◽  
Voluntary Disclosure ◽  
Audit Committee ◽  
Banking Sector ◽  
Mandatory Disclosure ◽  
Disclosure Requirements ◽  
Corporate Governance Codes ◽  
Ifrs 7 ◽  
Enforcement Mechanisms ◽  
The Impact

Although there has been considerable research on the impact of corporate governance on corporate voluntary disclosure, empirical evidence on how governance affects compliance with mandatory disclosure requirements is limited. We contribute to governance and disclosure literature by examining the impact of corporate governance on compliance with IFRS 7 for the banking sector in Gulf Cooperation Council (GCC). We use a self-constructed disclosure index to measure compliance with IFRS 7. We use regression analyses to examine the impact of board characteristics, audit committee characteristics and ownership structure on compliance with IFRS 7. Using a sample of 335 bank-year observations for GCC listed banks over the period 2011–2017, we report evidence that corporate governance variables affect compliance with IFRS 7. However, the significance of these variables depends on the type of the regression model used. Our findings suggest that governance matters for mandatory disclosure requirements. So to improve the level of compliance, regulators, official authorities, and policymakers should intensify their efforts toward improving corporate governance codes, following up their implementation and enhancing the enforcement mechanisms.

scholarly journals Pengaruh Ukuran Perusahaan Dan Corporate Governance Terhadap Manajemen Laba Di Industri Perbankan Indonesia

2021 ◽  
Vol 9 (1) ◽  
pp. 111-120
Author(s):  
Karina Karina ◽  
Sutarti Sutarti
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Banking Sector ◽  
Audit Quality ◽  
Stock Exchange ◽  
Governance Mechanisms ◽  
Audit Firm ◽  
Corporate Governance Mechanisms ◽  
Size Firm

The purpose of this research is to provide empirical evidence of the affect of ownership concetration, firms size, and corporate governance mechanisms on earnings management. Ownership concetration was measure by the biggest stock of individual or organization, firms size was measure by natural logaritma of net assets, and corporate governance mechanisms were measure by three variabels (composition of board of commisioner, audit quality were measure by industry specialize audit firm, and composition of audit committee). Earnings management was measure by discretionary accruals use Modified Jones Method. The population of this research is 41 companies in the banking sector which were listed in Indonesian Stock Exchange (IDX). The research data were collected from banking companies financial statement for the period of 2016 to 2018. Based on purposive sampling method. The reseacrh hypotesis were tested using multiple regression analysis. The results of this research show that firm size, firm of commissioner and proportion of commissioner have significant relationships with earnings management. Next, variables composition of board of commissioner, ownership concetration and specialize audit firm have no significant relationship with earnings management. Keywords: ownership concetration, firms size, corporate governance, earnings management

Segment reporting in a developing economy: the Indian banking sector

2017 ◽  
Vol 25 (1) ◽  
pp. 127-147 ◽  
Author(s):  
Jacqueline Birt ◽  
Mahesh Joshi ◽  
Michael Kend
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Banking Sector ◽  
Value Relevance ◽  
Emerging Market ◽  
Developing Economy ◽  
Content Type ◽  
Share Prices ◽  
Segment Reporting ◽  
Public Sector Banks

Purpose The purpose of this paper is to investigate the value relevance of segment information for both public and private sector banks in India. In doing so, this paper examines a rapidly developing economy and perhaps its most critical sector during this period of strong economic growth. Design/methodology/approach In this study uses the simplified Ohlson model, for a sample of 136 private sector and public sector banks for the period 2007-2010 in India. Findings The paper finds that public sector banks have higher share prices, higher earnings and more equity compared with private sector banks. Segment earnings data is highly value relevant for both sectors; however, segment equity data is only marginally value relevant for Indian banks. The number of segments is also value relevant and associated with higher share prices. Originality/value The results of this study contribute additional evidence to the literature on segment reporting by studying the effect of adoption of segment reporting in an emerging market. Findings from the paper are particularly relevant as India is currently in the process of changing its segment reporting requirements and moving to an IFRS-based segment standard.

scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP DISCRETIONARY ACCRUALS PADA EMITEN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA

2017 ◽  
Vol 17 (1) ◽  
pp. 23
Author(s):  
Makhdalena Makhdalena
Keyword(s):  
Corporate Governance ◽  
Path Analysis ◽  
Board Of Directors ◽  
Audit Committee ◽  
Banking Sector ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Discretionary Accruals

In the late 2000s, the bankruptcy of giant corporations was due to accounting manipulation or called as discretionary accruals, has made accounting experts increasing attention to corporate governance that consist of (1) board of directors and (2) audit committee. This study purposes to obtain clarity empirical from the influence of its corporate governance to discretionary accruals. The population of this research is the banking sector companies listed on the Indonesia Stock Exchange as many as 31 companies and has been scrutinized. Mean while, the collection of data method use secondary data which obtained through each company’s annual report and whereas the data anlysis method uses path analysis with SPSS. As a reseach result, this study found influences of corporate governance, that are (1) board of directors and (2) audit committee on discretionary accruals either simultaneously or partially in the banking sector companies listed on the Indonesia Stock Exchange has proven to be exist and working effectively.

scholarly journals Board of director’s characteristics and bank performance: Evidence from GCC region

2019 ◽  
Vol 17 (1) ◽  
pp. 14-23 ◽  
Author(s):  
Ehab R. Elbahar
Keyword(s):  
Audit Committee ◽  
Banking Sector ◽  
The Political ◽  
Bank Performance ◽  
Islamic Banks ◽  
Board Of Director ◽  
Gulf Countries ◽  
Risk Committee ◽  
Conventional Banks ◽  
High Level

The main purpose of the current study is to examine the association between Corporate Governance’s (GC) variables represented by board characteristics and Bank performance measured by ROE and ROA in GCC banking sector. For the purposes of this study, the sample of 68 banks in gulf countries during the period from 2013 to 2017 have been selected and divided the data to Islamic banks and conventional banks (16 Islamic banks, 52 Non-Islamic). Furthermore this study uses the nonparametric regression OLS and Quantile analysis. The current study suggest that the existence of female directors on the board of director in last years is significantly associated with better performance, we concludes that females in GCC banking sector in latest years reached a high level of maturity in understanding banking industry. Furthermore, this study suggests that the audit committee associated positively and significantly with bank performance, it means that the audit committee in latest years plays important role in enhancing the performance. In addition to the above, the political member on the board and risk committee does not affect the performance significantly. Both of board size and Sharia committee are associated positively and significantly with performance.

scholarly journals Bank Specific and Macroeconomic Determinants of Commercial Bank Performance in Bangladesh

2021 ◽  
Vol 10 (2) ◽  
pp. 115-130
Author(s):  
Shakila Zerin Bony
Keyword(s):  
Commercial Bank ◽  
Audit Committee ◽  
Positive Relationship ◽  
Banking Sector ◽  
Management Policy ◽  
Bank Performance ◽  
Macroeconomic Factors ◽  
Wide Range ◽  
The Government ◽  
Macroeconomic Determinants

The main purpose of this study is to examine the impacts of bank-specific and macroeconomic factors on the commercial bank performance measures (ROA, NIM, and ROE in this case) in Bangladesh. The study identifies bank-specific characteristics and macroeconomic determinants of performance in Bangladesh’s banking sector over the years 2009 to 2018. The study uses relevant data from a sample of 10 commercial banks in Bangladesh. The determinants are identified by using correlation and regression analysis. This finding serves as an indicator that the bank-specific and macroeconomic variables selected for this study provide a better description of ROA rather than net interest margin (NIM) and ROE. Among all the bank-specific determinants board size, audit committee meetings, and foreign ownership have a positive relationship with the bank’s performance. Specifically, inflation and GDP are observed to have a positive relationship with bank performance. The findings of this research can be of great help to a wide range of entities such as academicians, bankers, the government, students, and investors. This study can be helpful to bank management by providing valuable information thus assisting in the construction of efficient management policy decisions in order to ensure higher profits.

scholarly journals Do the Attributes of Audit Committee Explain Non-Performing Loans? Evidence from an Emerging Economy

2021 ◽  
Vol 16 (3) ◽  
pp. 327-357
Author(s):  
Arifa Akter ◽  
◽  
Mohammad Kamal Hossain ◽  
Mohammad Jahangir Alam ◽  
Md. Shajul Islam ◽  
...  
Keyword(s):  
Panel Data ◽  
Financial Literacy ◽  
Audit Committee ◽  
Banking Sector ◽  
The Other ◽  
Committee Chairman ◽  
Data Set ◽  
Robust Standard Error ◽  
Regulatory Bodies

This study examined whether various attributes of the audit committee of listed banks in Bangladesh explain the level of non-performing loans (NPLs). This study used a panel data set comprising all 30 listed banks with 250 bank-year observations for the period 2013–2017. It employed the random-effects GLS regression model with cluster robust standard error and AR (1) disturbance to examine the effect of several audit committee attributes on NPLs. We found that holding audit committee meetings frequently and a higher number of independent members in the audit committee facilitate to reduce NPLs. We, however, find no explicit evidence that the other attributes of the audit committee examined (audit committee size, financial experience and financial literacy of the audit committee members, professional qualifications of the audit committee Chairman) contribute in reducing NPLs. The findings will be useful for policymakers of the banking sector in Bangladesh and the relevant regulatory bodies in enabling them to understand the role of the various attributes of the audit committee in the incidence of NPLs. Keywords: attributes, audit committee, non-performing loans (NPLs), listed banks, Bangladesh

scholarly journals Effective Whistle-blowing Mechanism and Audit Committee in Nigerian Banking Sector

2017 ◽  
Vol 5 (1) ◽  
pp. 18-26
Author(s):  
Fasua Henry Kehinde ◽  
Osifo Osagie U. I.
Keyword(s):  
Audit Committee ◽  
Banking Sector ◽  
Whistle Blowing ◽  
Nigerian Banking

scholarly journals Cultural Factors Influencing Psychological Contract (PC) Experiences Among Survivor Managers

2021 ◽  
Vol 9 (2) ◽  
pp. 22-48
Keyword(s):  
Thematic Analysis ◽  
Psychological Contract ◽  
Banking Sector ◽  
Cultural Factors ◽  
Qualitative Approach ◽  
Developing Economy ◽  
Human Resource Managers ◽  
Family Obligations ◽  
Factors Influencing ◽  
Resource Managers

Most researches on psychological contract are conducted in the banking sector while limited local enquiries focused on the experiences of the survivor-managers in developing economy particularly in Nigeria. This study therefore, examines the cultural factors influencing PC experiences and responses among survivor-managers in Nigeria. The study adopted a qualitative approach and more specifically interviews. Data were analysed using empirically driven thematic analysis. The findings revealed that; unemployment, values of dependency, corruption, family obligations, beliefs, spirituality among others shape attitudes and responses of the survivor-managers' with respect to downsizing exercise. Therefore, human resource managers who are part of the downsizing exercise should embrace open and transparent process as well as being sensitive to the wellbeing of the victims and survivors to reduce the negative psychological contract experiences and responses among Survivor-managers. In addition, the research created awareness on the need to diversify research in terms of methods adopted.

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