Effect of the Corporate Governance Structure on the Performance of Banks in Financial Crises

Document Type : Original Article

Authors

1 PhD student in Accounting, Persian Gulf International Center, Islamic Azad University, Khorramshahr, Iran.

2 Associate Professor of Accounting, Faculty of Economics and Social Sciences, Shahid Chamran University, Ahvaz, Iran

3 Department of Mathematics, Izeh Branch, Islamic Azad University, Izeh, Iran.

10.30495/ijfma.2023.71811.1977

Abstract

Improvement in the performance of banks is one of the fundamental pillars of their competition. One of the factors affecting the improvement in the financial performance of banks is corporate governance. The present research aimed to provide a model for the effect of corporate governance on the performance of banks in the event of financial crises. The statistical population of this research includes the information of 10 banks listed on the Tehran Stock Exchange for 10 years during the years 2011 to 2020 (1390 to 1399 in Iranian calendar). The present research method is post-event in order to find analytical relationships between the studied variables based on statistical methods. In this research, the financial statements of the banks listed on the Tehran Stock Exchange are made based on the screening sampling method and receiving the required information from them, the relevant calculations and the testing of the hypothesis variables. A multivariate regression model was to test the hypotheses. The results suggest that corporate governance has a significant effect on the rate of return on assets in financial crises, while corporate governance does not have a significant effect on Tobin’s q ratio in financial crises.

Keywords

References

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