Risk governance, ethics codes and bank performance: evidence from large banks worldwide

Kacem, Oumeima; Harbi, Sana El

doi:10.1108/mf-09-2020-0474

Cited by 4 publications

(3 citation statements)

References 44 publications

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“…This study's conclusions are consistent with those of other studies that have looked at the correlation between the corporate governance practises and bank performance. Thus, as a result, this study confirms the results of similar studies (Kacem & El Harbi, 2023;Orazalin et al, 2016;Paniagua et al, 2018;Rogers, 2008).…”

Section: Discussionsupporting

confidence: 92%

“…Its members do not have any affiliation with Islamic banks (Sleimi, 2020). It is predicted that establishment of risk management committee would result in enhancements to risk management, which, in turn, will contribute to a rise in value of banks (Kacem & El Harbi, 2023). The research conducted by Aebi, Sabato, and Oudat and Ali (2021), on the other hand, came to conclusion that presence of a risk management committee had a significant impact on ROE.…”

Section: Empirical Studiesmentioning

confidence: 99%

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Analysis of Banking Performance Over Corporate Governance, Risk Management and Disclosure Practises

Abbas

Hussain²,

Khan³

2023

GUJR

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Primary goal of this study was to examine how several factors, including disclosure practices, risk management, and corporate governance, affect the growth of Pakistan's financial services sector. The design of study was based on a positivist paradigm, and quantitative research methods were used. In this type of cross-sectional research, primary method of collecting data was a survey, and findings of that survey were examined after they were collected. In order to carry out this investigation, researchers used a method known as simple random sampling. A standard questionnaire was used in order to gather information from managers of the many branches of the banking sector. The results suggest that improvements in corporate governance are responsible for improvements in the performance of the banking industry. Data revealed that increased corporate disclosure leads to improved overall performance in banking industry. In conclusion, the findings verified that efficient methods of risk management are directly responsible for the increased performance of the banking industry. In the instance of Pakistan, empirical data pertaining to financial institutions is of very low quality. Study offers evidence that formal corporate governance and disclosure practises in banking are critical to the success of businesses in the service industry.

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Section: Discussionsupporting

confidence: 92%

Section: Empirical Studiesmentioning

confidence: 99%

Analysis of Banking Performance Over Corporate Governance, Risk Management and Disclosure Practises

Abbas

Hussain²,

Khan³

2023

GUJR

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“…Several early studies prominently addressed profitability as a key driver of bank performance. The rapidly growing literature on banking performance has widely adopted profitability as a parameter to gauge performance (considering different proxies) and has recently been revisited extensively at the international/ multinational level (Masood and Ashraf, 2012;Perera and Wickramanayake, 2016;Buallay et al, 2021;Kacem and El Harbi, 2023), regional (Menicucci and Paolucci, 2016;Chowdhury and Rasid, 2016;Alfadli and Rjoub, 2020) and country-specific (Dietrich and Wanzenried, 2014;Al-Homaidi et al, 2018;Chaturvedi et al, 2021;Khan et al, 2021aKhan et al, , 2021b). An in-depth analysis of financial literature suggests that there exist substantial theoretical and empirical studies on the performance evaluation of the banking industry; however, the selection of appropriate variables to measure the performance is still a debatable issue.…”

Section: Bank-specific Performance Factorsmentioning

confidence: 99%

Do Indian banks perform better in corporate governance than other SAARC nations? An empirical analysis

Alam,

Akhtar,

Al-Faryan

2023

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Purpose This paper aims to investigate the role of corporate governance on the bank profitability of Indian banks vis-à-vis South Asian Association for Regional Cooperation (SAARC) nations. Design/methodology/approach For the Corporate Governance Index, the authors examined board accountability, transparency and disclosure and audit committee, while Tobin’s Q, return on equity and return on assets are used to measure the bank’s profitability. The study used a two-stage analysis based on balanced panel data for robust findings. Sample of this study consists of 60 commercial banks from India and 60 banks from SAARC nations for the period of 2009–2021. This study used panel regression and a generalized method of moment approach using the CAMELS framework on banking industry-specific variables to determine their respective impacts. Findings The findings of this study suggest that board accountability is positive and significantly affects the profitability of banks as indicated by return on assets, return on equity and Tobin’s Q. In contrast, the audit committee has a positive and insignificant impact on return on assets, return on equity and Tobin’s Q, while transparency and disclosure have a negative and significant impact on these metrics. Furthermore, the country dummy result shows a significant positive impact on all the bank performance parameters, implying that Indian banks have the highest degree of convergence with corporate governance as compared to other SAARC nations. Research limitations/implications This study provides insight to the regulators, policymakers and financial institutions to evaluate the role of corporate governance in emerging economies. However, the findings of the study should be interpreted with caution, as the results are sensitive to the disparity between India and other SAARC nations' government policies, climatic circumstances and cultural or religious traditions. Originality/value To the best of the authors’ knowledge, this is the first attempt to gauge the performance of Indian banks vis-à-vis SAARC nations using the CAMELS framework approach. Further, findings of this study suggest some novel evidence tying corporate governance quality with the profitability of banks among SAARC nations.

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Unveiling the financial landscape: analyzing profitability, productivity, and efficiency of banks in an emerging economy using the CAMELS framework and panel analysis

Akhtar,

Azmi,

Khan

et al. 2024

Cogent Business & Management

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Risk governance, ethics codes and bank performance: evidence from large banks worldwide

Cited by 4 publications

References 44 publications

Analysis of Banking Performance Over Corporate Governance, Risk Management and Disclosure Practises

Analysis of Banking Performance Over Corporate Governance, Risk Management and Disclosure Practises

Do Indian banks perform better in corporate governance than other SAARC nations? An empirical analysis

Unveiling the financial landscape: analyzing profitability, productivity, and efficiency of banks in an emerging economy using the CAMELS framework and panel analysis

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