رابطه میان کیفیت حاکمیت شرکتی و افشاء اطلاعات و تاثیر آن‌ها بر عملکرد بانک‌ها

نوع مقاله : علمی - پژوهشی

نویسندگان

1 دانشجوی دکتری اقتصاد، واحد الیگودرز، دانشگاه آزاد اسلامی، لرستان، ایران.

2 استادیار اقتصاد، گروه اقتصاد، دانشگاه اراک، مرکزی، ایران.

3 استادیار، گروه اقتصاد، دانشگاه آیت الله بروجردی، لرستان، ایران.

چکیده

با توجه به اهمیت حاکمیت شرکتی و نقش آن در افزایش پاسخگویی و شفافیت مالی، در این پژوهش رابطه میان حاکمیت شرکتی و شفافیت اطلاعات و تاثیر آنها بر عملکرد سیستم بانکی بررسی شده است. هدف این پژوهش یافتن پاسخی برای این پرسش ‌است که چه رابطه‌ای میان حاکمیت شرکتی با افشاء اطلاعات و عملکرد بانک‌ها وجود دارد و آیا شاخص‌های ارائه شده برای حاکمیت شرکتی توانایی سنجش دقیق این متغیر برای نظام بانکی کشور را دارند؟ بدین منظور از مدل داده‌های تابلویی پویا و اطلاعات مربوط به 16 بانک از شبکه بانکی کشور در دوره زمانی 1398-1386 استفاده شده است. نتایج نشان می‌دهد که رابطه معناداری میان شاخص‌های معرفی شده برای حاکمیت شرکتی و افشاء اطلاعات در نمونه مورد بررسی وجود ندارد، بنابراین می‌‌توان گفت حاکمیت شرکتی نتوانسته بر کیفیت افشاء اطلاعات در بانک‌ها تاثیرگذار باشد. همچنین هیچ‌ یک از شاخص‌های معرفی شده برای حاکمیت شرکتی رابطه معناداری با عملکرد بانک‌ها نداشته است، اما شاخص شفافیت اطلاعات در هر دو مدل مورد استفاده رابطه مثبت و معناداری با عملکرد بانک‌ها داشته است. با توجه به نتایج بدست آمده می‌توان گفت از آنحایی که حاکمیت شرکتی نتوانسته در عمل به بهبود افشاء اطلاعات بیانجامد بنابراین تاثیر معناداری بر عملکرد بانک‌ها نداشته باشد. علاوه براین، متغیر حاصلضرب اندازه بانک و دامی بانک بزرگ که بمنظور لحاظ کردن عدم تقارن اطلاعات به کارگرفته شده است تاثیر مثبت و معناداری بر عملکرد بانک‌ها داشته است.

کلیدواژه‌ها

عنوان مقاله [English]

the Corporate Governance and Disclosure of Information Relations and Their Effects on the Banks Performance

نویسندگان [English]

  • Jafar RahmatiZad Khajeh Pasha 1
  • Kaveh Derakhshani Darabi 2
  • Younes Nademi 3
  • Hamid Asayesh 3
1 Ph.D. Candidate in Economics, Aligudarz branch, Islamic Azad University, Lorestan, Iran.
2 Assistant Prof, Department of Economics, Arak University, Markazi, Iran.
3 Assistant Prof, Department of Economics, Ayatollah Brujerdi University, Lorestan, Iran.
چکیده [English]

According the importance of corporate governance and its role on the responsibility and financial transparency, the relations between corporate governance and information transparency and their impacts on banks performance is evaluated. The purpose of this study is to find an answer to the question that what is the relationship between corporate governance with disclosure of information and performance of banks and whether the indicators introduced for measuring corporate governance have the ability to accurately measure this variable for the banking system? So, the relationship between corporate governance indicators and information transparency and their impact on banks' performance has been investigated by using dynamic panel data model and information related to 16 banks from the country's banking network in the period 2007-2019. Results shows that there aren’t any significant relations between corporate governance and information transparency indices and banks performance. So, the corporate governance didn’t have any significant impact on the disclosure of information. Also, indices of information transparency have a significant positive relationship with bank performance in both models. According to finding because the corporate governance couldn’t impact on the information transparency it couldn’t on impact the bank performance. Also, the joint variable for size and dummy for big banks that applicated for asymmetry information have a significant positive relation with bank performance.

کلیدواژه‌ها [English]

  • Corporate Governance
  • Banking Performance
  • Information Asymmetry

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