The Mediating Role of Management Control System in the Relationship between Corporate Governance and the Performance of Bailed-out Banks in Nigeria

Aliyu, Nuraddeen S.; Jamil, Che Zuriana Muhammad; Mohamed, Rapiah

doi:10.1016/j.sbspro.2014.11.154

Cited by 6 publications

(3 citation statements)

References 20 publications

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“…The control environment variable, risk assessment, which are the elements of internal control, positively influence credit risk, except the control activities. This result is consistent with Chen & Al-Najjar (2012); Salhi & Boujelbene (2012); Aliyu et al (2014). The positive correlation between control environment and credit risk demonstrates that larger board sizes are critical for ensuring a sound control environment and reducing credit risk.…”

Section: Research Results and Discussionsupporting

confidence: 89%

The Effect of Agency Problem and Internal Control on Credit Risk at Commercial Banks in Vietnam

Nguyen

2022

International Journal of Asian Business and Information Management

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This study examines the effect of agency problem and internal control on credit risk under corporate governance theory at Vietnamese joint-stock commercial banks. Using the quantitative methods, including pooled Ordinary Least Squares, Fixed Effect Model, and Random Effect Model, this paper shows that the agency problem is a statistically significant variable. That means it is considered the most practical mechanism in corporate governance for controlling credit risk. Besides, the findings also highlight the importance of internal control components to monitor and mitigate credit risk.

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Section: Research Results and Discussionsupporting

confidence: 89%

The Effect of Agency Problem and Internal Control on Credit Risk at Commercial Banks in Vietnam

Nguyen

2022

International Journal of Asian Business and Information Management

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“…Also, the consolidation exercise ensured the strengthening of the capital base of existing banks -bank capitalization rose significantly after the exercise from USD 15 million to USD 192 million. While the banking reforms were a tremendous success a few years later, several banks in the Nigerian banking industry collapsed, a bank crisis resulted that resulted in a bailout and financial intervention to rescue distressed banks (Aliyu et al, 2014). This event appeared to have tarnished feat achieved by recapitalization of the banking sector.…”

Section: Corporate Governance Reformsmentioning

confidence: 99%

A Meta-Analysis of Corporate Governance in a Developing Country

Chizea¹,

Isukul²

2018

jeb

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There is an increasing body of research on corporate governance in Nigeria. This academic paper endeavours to classify, categorize, map and synthesize the research on this topic during 1998-2017. In the analysis of the body of research in corporate governance in Nigeria, five key themes emerge. (1) Several research studies focus on institutional influences of corporate governance and discussions centre on how a country's culture, laws, regulations, norms and institutions inform corporate governance practice. (2) Other studies address concerted effort by international organizations and the Nigerian government to change corporate governance practices in Nigeria. (3) Further, studies have been conducted on the state of shareholder activism in Nigeria (4) corporate governance disclosure of publicly listed companies and (5) corporate governance and firm performance (6) corporate social responsibility in Nigeria. Based on the extensive review, missing perspectives on corporate governance research in Nigeria have been identified and propositions are made for future research directions.

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“…In Tanzania, Sebastian (2018) revealed that informal organizational resources lead to weak profits. Aliyu et al (2014) indicated that deterioration in performance is related with resource management and corporate governance in Nigeria. Corporate governance has also been successfully used as moderating variable on the performance.…”

Section: Introductionmentioning

confidence: 99%

Moderating Influence of Corporate Governance on Organizational Resources and Performance: Evidence From Regional Development Authorities in Kenya

WANYAMA

2020

strategicjournals.com

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The objective of this study was to determine the influence of corporate governance on the relationship between organizational resources and performance of regional development authorities in Kenya. The specific objectives were to determine the influence of financial resources on the performance of regional development authorities in Kenya and establish the moderating effect of corporate governance on the relationship between financial resources and performance of regional development authorities in Kenya. The study was guided by resource based theory, dynamic capabilities theory and stewardship theory. The study adopted explanatory research design. The study was conducted in six regional development authorities that cover 47 counties. This includes Kerio Valley Development Authority, Ewaso Ngiro South Development Authority, Ewaso Ngiro North Development Authority, Coast Development Authority, Lake Basin Development Authority, Tana and Athi Rivers Development Authority. The targeted population was 169 comprising of chief managers, managers, heads of department and chief accountant. The study used stratified random sampling to select 118. Primary data was collected using structured questionnaires and interview schedules. Pilot study was conducted to test validity and reliability of research instruments. Validity was ascertained using content and construct validity while reliability using Cronbach alpha. Quantitative data was analyzed using STATA version 15. Model estimation and hypotheses testing adopted Structural Equation Modeling using AMOS version 23. Path diagram was used to establish the interrelationship between organization resources and performance via corporate governance. The null hypotheses were tested at 5% significance level. The findings revealed that corporate governance has significant moderating influence on the relationship between organizational resources and performance. Structural Equation Modeling (SEM) supported three paths corporate governance and organizational resources, corporate governance and performance as well as organizational resources and performance of RDA. Therefore, the study concluded that corporate governance is significant moderator between organizational resources and performance of regional development authorities. The study recommended that regional development authorities ought to reduce overdependence on exchequer to resources but generate their own financial resources. The study also recommended that board should be diverse in terms of gender, relevant industry experience and independent board member from the management.

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The Mediating Role of Management Control System in the Relationship between Corporate Governance and the Performance of Bailed-out Banks in Nigeria

Cited by 6 publications

References 20 publications

The Effect of Agency Problem and Internal Control on Credit Risk at Commercial Banks in Vietnam

The Effect of Agency Problem and Internal Control on Credit Risk at Commercial Banks in Vietnam

A Meta-Analysis of Corporate Governance in a Developing Country

Moderating Influence of Corporate Governance on Organizational Resources and Performance: Evidence From Regional Development Authorities in Kenya

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