The effect of establishing corporate governance in commercial banks on maintaining and improving financial health

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Tabaiezade Fesharaki Hamid; MohammadPour Zarandi ebrahim; MINOUEI MEHRZAD

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2018 | Volume:7 | Issue:25 Page(s): 139-152

Download Full-Text

Persian Verion

View:

540

Download:

Cites:

Information Journal Paper

Title

The effect of establishing corporate governance in commercial banks on maintaining and improving financial health

Author(s)

Tabaiezade Fesharaki Hamid | MohammadPour Zarandi ebrahim | MINOUEI MEHRZAD | Issue Writer Certificate

Keywords

Corporate GovernanceQ2

commercial banksQ1

financial healthQ1

Abstract

Financial crises in recent years in the United States and financial scandals of disclosure such as Enron and something like them in the U. S as accounting and auditing and many of the developing countries indicate that although the most efficient accounting and auditing standards have been prepared and enforced by regulatory and professional authorities such as the Securities and Exchange Commission and the Financial Accounting Standards Boards, such financial scandals are happening again. The present research is an applied one designed quasi-experimentally using post-event approach. Research variables have been extracted from financial statements and information of commercial banks. The results of further studies on the recent hypothesis in state and non-state banks indicated that the manager's influence in state banks has negative relationship with the ratio of bad debts to the interest of granted facilities while the divergence in the duties of CEO and Head of Board as well as the ratio of institutional property had positive relationship with that index. These relationships have not been reported in non-governmental banks. It seems that these evidences are challenging in state banks, because the negative relationship between Corporate Governance and asset quality is not expected. However, the results of this test showed that the presence of institutional owners has increased this ratio.

Cites

No record.

References

No record.

Cite

APA: Copy

Tabaiezade Fesharaki, Hamid, MohammadPour Zarandi, ebrahim, & MINOUEI, MEHRZAD. (2018). The effect of establishing corporate governance in commercial banks on maintaining and improving financial health. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 7(25 ), 139-152. SID. https://sid.ir/paper/238071/en

Vancouver: Copy

Tabaiezade Fesharaki Hamid, MohammadPour Zarandi ebrahim, MINOUEI MEHRZAD. The effect of establishing corporate governance in commercial banks on maintaining and improving financial health. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2018;7(25 ):139-152. Available from: https://sid.ir/paper/238071/en

IEEE: Copy

Hamid Tabaiezade Fesharaki, ebrahim MohammadPour Zarandi, and MEHRZAD MINOUEI, “The effect of establishing corporate governance in commercial banks on maintaining and improving financial health,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 7, no. 25 , pp. 139–152, 2018, [Online]. Available: https://sid.ir/paper/238071/en

Related Journal Papers