The Effect of Banking Governance on Return and Risk | ||
| مجلة جامعة الانبار للعلوم الاقتصادیة والاداریة | ||
| Article 13, Volume 10, Issue 21, February 2018, Pages 282-317 PDF (1019 K) | ||
| Authors | ||
| Mohammed Ali Al-Amri .; Marwan Abd Al Rasool . | ||
| . | ||
| Abstract | ||
| The aim of the research is to find out the effect of banking governance on return and risk in the surveyed banks, and In order to achieve this the research was based on the experimental method for cemented concepts addressed in the current research in the current study, it included the study sample (5) private and listed on the Iraq Stock Exchange banks for the period (2008 to 2013. used in the measurement of banking governance model is characterized by reliability and reveals the extent of the manipulation of the items financial statements published by the bank management and the practice of earnings management which is the rate in 1995 model Jones . The other side of the research is return and risk and their reflection on banking performance, which reflects the extent of the bank management's ability to exploit its resources in achieving profits and meet future risks, and used in measuring return and risk Two important indicators are the rate of return on equity, which is a traditional indicator that calculates the return without risk, and the rate of return on capital adjusted by risk, which is a modern indicator, which calculates the return and risk both The current research found the absence of the role of banking governance in the banking performance in a number of banks, and that the absence of the consolidation of the principles of banking governance to the Iraqi banks and senior management and the absence of sponsoring laws that call for the application of governance and lack of exercise earnings management, and overcome the special interest over the public interest, which was reflected on the banking performance. | ||
| Keywords | ||
| Banking Governance; risk | ||
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