Corporate Governance and banking performance in Portugal: The impact of variable - RAC_IMP (Impairments)
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.26/42292 |
Resumo: | Effective corporate governance practices are essential to achieving and maintaining societal trust in the banking system, which is essential for the smooth functioning of the financial sector and the economy. Much of the literature associated with Corporate Governance considers, in addition to concepts, the implementation cycle and the corresponding models. Corporate Governance cycles are related to corporate bankruptcies and the negligence of the board of directors, which are more common when a long period of economic expansion is followed by a period of crisis, which demonstrates failures in Corporate Governance. The main objective of the research is to analyze the impact of variables associated with governance, structure, and economy on the economic and financial performance of banking institutions in Portugal. In the model, a risk measure is used to determine whether Corporate Governance has an impact on a bank's risk-taking, the Impairment Ratio for Credit to Customers in relation to Assets. After performing the significance test for each of the variables (student t test), it is possible to determine that the following variables will be excluded: Bank Size (LNAT), Customer Deposits (LNDEP), Interest Rate (TXJUR). We accept the following variables Corporate Governance (CG); Financial Autonomy (CPAT); Return on Average Assets (ROAA); GDP Rate Variation (TXPIB) and Inflation Rate (TXINF). |
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Corporate Governance and banking performance in Portugal: The impact of variable - RAC_IMP (Impairments)Corporate Governancee-governanceOLSBanksImpairmentsEffective corporate governance practices are essential to achieving and maintaining societal trust in the banking system, which is essential for the smooth functioning of the financial sector and the economy. Much of the literature associated with Corporate Governance considers, in addition to concepts, the implementation cycle and the corresponding models. Corporate Governance cycles are related to corporate bankruptcies and the negligence of the board of directors, which are more common when a long period of economic expansion is followed by a period of crisis, which demonstrates failures in Corporate Governance. The main objective of the research is to analyze the impact of variables associated with governance, structure, and economy on the economic and financial performance of banking institutions in Portugal. In the model, a risk measure is used to determine whether Corporate Governance has an impact on a bank's risk-taking, the Impairment Ratio for Credit to Customers in relation to Assets. After performing the significance test for each of the variables (student t test), it is possible to determine that the following variables will be excluded: Bank Size (LNAT), Customer Deposits (LNDEP), Interest Rate (TXJUR). We accept the following variables Corporate Governance (CG); Financial Autonomy (CPAT); Return on Average Assets (ROAA); GDP Rate Variation (TXPIB) and Inflation Rate (TXINF).info:eu-repo/semantics/publishedVersionIADITI Editions2022-11-12T12:02:25Z2022-11-122022-10-18T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlehttp://hdl.handle.net/10400.26/42292oai:comum.rcaap.pt:10400.26/42292enghttps://doi.org/Pereira, A. A., & Vaz, Â. (2022). Corporate Governance and banking performance in Portugal: The impact of variable - RAC_IMP (Impairments). Journal of Information Systems Engineering and Management, 7(4), 18121. https://doi.org/10.55267/iadt.07.125482468-4376http://hdl.handle.net/10400.26/42292https://doi.org/10.55267/iadt.07.12548https://www.jisem-journal.com/article/corporate-governance-and-banking-performance-in-portugal-the-impact-of-variable-racimp-impairments-12548http://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccessPereira, AdalmiroVaz, Ângelareponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2022-12-17T06:25:14Zoai:comum.rcaap.pt:10400.26/42292Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T16:14:46.331055Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Corporate Governance and banking performance in Portugal: The impact of variable - RAC_IMP (Impairments) |
title |
Corporate Governance and banking performance in Portugal: The impact of variable - RAC_IMP (Impairments) |
spellingShingle |
Corporate Governance and banking performance in Portugal: The impact of variable - RAC_IMP (Impairments) Pereira, Adalmiro Corporate Governance e-governance OLS Banks Impairments |
title_short |
Corporate Governance and banking performance in Portugal: The impact of variable - RAC_IMP (Impairments) |
title_full |
Corporate Governance and banking performance in Portugal: The impact of variable - RAC_IMP (Impairments) |
title_fullStr |
Corporate Governance and banking performance in Portugal: The impact of variable - RAC_IMP (Impairments) |
title_full_unstemmed |
Corporate Governance and banking performance in Portugal: The impact of variable - RAC_IMP (Impairments) |
title_sort |
Corporate Governance and banking performance in Portugal: The impact of variable - RAC_IMP (Impairments) |
author |
Pereira, Adalmiro |
author_facet |
Pereira, Adalmiro Vaz, Ângela |
author_role |
author |
author2 |
Vaz, Ângela |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Pereira, Adalmiro Vaz, Ângela |
dc.subject.por.fl_str_mv |
Corporate Governance e-governance OLS Banks Impairments |
topic |
Corporate Governance e-governance OLS Banks Impairments |
description |
Effective corporate governance practices are essential to achieving and maintaining societal trust in the banking system, which is essential for the smooth functioning of the financial sector and the economy. Much of the literature associated with Corporate Governance considers, in addition to concepts, the implementation cycle and the corresponding models. Corporate Governance cycles are related to corporate bankruptcies and the negligence of the board of directors, which are more common when a long period of economic expansion is followed by a period of crisis, which demonstrates failures in Corporate Governance. The main objective of the research is to analyze the impact of variables associated with governance, structure, and economy on the economic and financial performance of banking institutions in Portugal. In the model, a risk measure is used to determine whether Corporate Governance has an impact on a bank's risk-taking, the Impairment Ratio for Credit to Customers in relation to Assets. After performing the significance test for each of the variables (student t test), it is possible to determine that the following variables will be excluded: Bank Size (LNAT), Customer Deposits (LNDEP), Interest Rate (TXJUR). We accept the following variables Corporate Governance (CG); Financial Autonomy (CPAT); Return on Average Assets (ROAA); GDP Rate Variation (TXPIB) and Inflation Rate (TXINF). |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-11-12T12:02:25Z 2022-11-12 2022-10-18T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10400.26/42292 oai:comum.rcaap.pt:10400.26/42292 |
url |
http://hdl.handle.net/10400.26/42292 |
identifier_str_mv |
oai:comum.rcaap.pt:10400.26/42292 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://doi.org/Pereira, A. A., & Vaz, Â. (2022). Corporate Governance and banking performance in Portugal: The impact of variable - RAC_IMP (Impairments). Journal of Information Systems Engineering and Management, 7(4), 18121. https://doi.org/10.55267/iadt.07.12548 2468-4376 http://hdl.handle.net/10400.26/42292 https://doi.org/10.55267/iadt.07.12548 https://www.jisem-journal.com/article/corporate-governance-and-banking-performance-in-portugal-the-impact-of-variable-racimp-impairments-12548 |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by/4.0/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by/4.0/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
IADITI Editions |
publisher.none.fl_str_mv |
IADITI Editions |
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reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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