چکیده مقاله
Given the important role of banks in promoting economic growth and development, as well as the innovations and deregulation in the banking sector that have made banking operations more complex and riskier, the use of supervisory tools to ensure the soundness and safety of banks’ performance appears essential Corporate governance components are considered effective mechanisms for controlling internal organizational risks Weak corporate governance plays a significant role in increasing risk taking behavior and, consequently, in the expansion of financial crises This study investigates the relationship between corporate governance components and management quality in ۱۳ listed Iranian banks during the period from ۲۰۱۶ to ۲۰۲۱ Using the financial statements of these banks, panel data analysis and regression models were employed The results of the research hypotheses indicate that corporate governance variables have a positive and significant relationship with management quality in commercial banks The findings further reveal that among the corporate governance mechanisms, ownership concentration has the greatest impact on financial soundness indicators, particularly net income per employee, which ultimately contributes to improving the management quality of commercial banks Considering the importance of corporate governance components, as well as the effects of related regulations in financial institutions especially banks and their substantial influence on the national economy, the implementation of effective and proper supervision of corporate governance practices in commercial banks is strongly recommended
کلیدواژهها
نویسندگان
Manouchehr khorramin
Assistant Professor, Department of Accounting, Bandar Lengeh Branch, Islamic Azad University, Bandar Lengeh, Iran
Majid Ranjbari
M Sc in Accounting
شیوه ارجاع
khorramin، Manouchehr و Ranjbari، Majid،1405،Examining the Relationship Between Management Ratios and Corporate Governance Components in Commercial Banks of Iran،هفتمین همایش بین المللی علوم سیاسی، مدیریت، اقتصاد و حسابداری،همدان
ارائهشده در
مجموعه مقالات هفتمین همایش بین المللی علوم سیاسی، مدیریت، اقتصاد و حسابداری17 مرداد 1405 · همدان