Risk governance and performance: a developing country perspective
Purpose – The purpose of this paper is to investigate the association between risk governance and bank performance in a country where disclosure of risk information is virtually voluntary. Design/methodology/approach – Using 210 bank-year observations comprising hand-collected data for the period 20...
Ausführliche Beschreibung
Autor*in: |
Nahar, Shamsun [verfasserIn] |
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Format: |
Artikel |
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Sprache: |
Englisch |
Erschienen: |
2016 |
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Rechteinformationen: |
Nutzungsrecht: © Emerald Group Publishing Limited |
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Schlagwörter: |
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Übergeordnetes Werk: |
Enthalten in: Managerial auditing journal - Bingley : Emerald Group Publishing Limited, 1986, 31(2016), 3, Seite 250-268 |
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Übergeordnetes Werk: |
volume:31 ; year:2016 ; number:3 ; pages:250-268 |
Links: |
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DOI / URN: |
10.1108/MAJ-02-2015-1158 |
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Katalog-ID: |
OLC1973102374 |
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520 | |a Purpose – The purpose of this paper is to investigate the association between risk governance and bank performance in a country where disclosure of risk information is virtually voluntary. Design/methodology/approach – Using 210 bank-year observations comprising hand-collected data for the period 2006-2012, the study uses regression analysis to test whether a significant relationship exists between risk governance and banks’ accounting- and market-based performance. Findings – This paper investigates risk governance in terms of risk disclosure, number of risk committees and existence of a risk management unit, controlling for other corporate governance variables. Accounting-based performance is measured by return on equity and return on assets; market-based performance is measured by Tobin’s q and buy-and-hold returns. The results show that there is a significant relationship between risk governance and bank performance measures used in this study. Research limitations/implications – This paper complements the governance literature by incorporating agency and neo-institutional theory to provide robust evidence that risk monitoring and management are associated with bank performance, which has become extremely important following the global financial crisis (2007-2008). Practical implications – Empirical evidence in this paper suggests that risk governance characteristics can be used as channels to improve bank performance. In addition, stakeholders may find these results useful in selecting their preferred bank. Originality/value – The uniqueness of this paper lies in its country setting. Most studies on governance and performance involve developed countries. This paper’s contribution is to examine the association of risk governance characteristics for both accounting-based and market-based performance in a developing economy setting, with virtually voluntary compliance mechanisms in place. | ||
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10.1108/MAJ-02-2015-1158 doi PQ20160430 (DE-627)OLC1973102374 (DE-599)GBVOLC1973102374 (PRQ)e923-b95d12a9a5546ea9ca718ececa187c70fe617b179c0d040db64702db8ae6e4fd0 (KEY)0151747320160000031000300250riskgovernanceandperformanceadevelopingcountrypers DE-627 ger DE-627 rakwb eng 650 DNB 85.00 bkl Nahar, Shamsun verfasserin aut Risk governance and performance: a developing country perspective 2016 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier Purpose – The purpose of this paper is to investigate the association between risk governance and bank performance in a country where disclosure of risk information is virtually voluntary. Design/methodology/approach – Using 210 bank-year observations comprising hand-collected data for the period 2006-2012, the study uses regression analysis to test whether a significant relationship exists between risk governance and banks’ accounting- and market-based performance. Findings – This paper investigates risk governance in terms of risk disclosure, number of risk committees and existence of a risk management unit, controlling for other corporate governance variables. Accounting-based performance is measured by return on equity and return on assets; market-based performance is measured by Tobin’s q and buy-and-hold returns. The results show that there is a significant relationship between risk governance and bank performance measures used in this study. Research limitations/implications – This paper complements the governance literature by incorporating agency and neo-institutional theory to provide robust evidence that risk monitoring and management are associated with bank performance, which has become extremely important following the global financial crisis (2007-2008). Practical implications – Empirical evidence in this paper suggests that risk governance characteristics can be used as channels to improve bank performance. In addition, stakeholders may find these results useful in selecting their preferred bank. Originality/value – The uniqueness of this paper lies in its country setting. Most studies on governance and performance involve developed countries. This paper’s contribution is to examine the association of risk governance characteristics for both accounting-based and market-based performance in a developing economy setting, with virtually voluntary compliance mechanisms in place. Nutzungsrecht: © Emerald Group Publishing Limited Financial management/structure Accounting & Finance Corporate governance Risk Studies Developing countries--LDCs Banking industry Economic crisis Jubb, Christine oth Azim, Mohammad I oth Enthalten in Managerial auditing journal Bingley : Emerald Group Publishing Limited, 1986 31(2016), 3, Seite 250-268 (DE-627)17100339X (DE-600)1138623-X (DE-576)480036101 0268-6902 nnns volume:31 year:2016 number:3 pages:250-268 http://dx.doi.org/10.1108/MAJ-02-2015-1158 Volltext http://search.proquest.com/docview/1772098604 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_26 85.00 AVZ AR 31 2016 3 250-268 |
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10.1108/MAJ-02-2015-1158 doi PQ20160430 (DE-627)OLC1973102374 (DE-599)GBVOLC1973102374 (PRQ)e923-b95d12a9a5546ea9ca718ececa187c70fe617b179c0d040db64702db8ae6e4fd0 (KEY)0151747320160000031000300250riskgovernanceandperformanceadevelopingcountrypers DE-627 ger DE-627 rakwb eng 650 DNB 85.00 bkl Nahar, Shamsun verfasserin aut Risk governance and performance: a developing country perspective 2016 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier Purpose – The purpose of this paper is to investigate the association between risk governance and bank performance in a country where disclosure of risk information is virtually voluntary. Design/methodology/approach – Using 210 bank-year observations comprising hand-collected data for the period 2006-2012, the study uses regression analysis to test whether a significant relationship exists between risk governance and banks’ accounting- and market-based performance. Findings – This paper investigates risk governance in terms of risk disclosure, number of risk committees and existence of a risk management unit, controlling for other corporate governance variables. Accounting-based performance is measured by return on equity and return on assets; market-based performance is measured by Tobin’s q and buy-and-hold returns. The results show that there is a significant relationship between risk governance and bank performance measures used in this study. Research limitations/implications – This paper complements the governance literature by incorporating agency and neo-institutional theory to provide robust evidence that risk monitoring and management are associated with bank performance, which has become extremely important following the global financial crisis (2007-2008). Practical implications – Empirical evidence in this paper suggests that risk governance characteristics can be used as channels to improve bank performance. In addition, stakeholders may find these results useful in selecting their preferred bank. Originality/value – The uniqueness of this paper lies in its country setting. Most studies on governance and performance involve developed countries. This paper’s contribution is to examine the association of risk governance characteristics for both accounting-based and market-based performance in a developing economy setting, with virtually voluntary compliance mechanisms in place. Nutzungsrecht: © Emerald Group Publishing Limited Financial management/structure Accounting & Finance Corporate governance Risk Studies Developing countries--LDCs Banking industry Economic crisis Jubb, Christine oth Azim, Mohammad I oth Enthalten in Managerial auditing journal Bingley : Emerald Group Publishing Limited, 1986 31(2016), 3, Seite 250-268 (DE-627)17100339X (DE-600)1138623-X (DE-576)480036101 0268-6902 nnns volume:31 year:2016 number:3 pages:250-268 http://dx.doi.org/10.1108/MAJ-02-2015-1158 Volltext http://search.proquest.com/docview/1772098604 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_26 85.00 AVZ AR 31 2016 3 250-268 |
allfields_unstemmed |
10.1108/MAJ-02-2015-1158 doi PQ20160430 (DE-627)OLC1973102374 (DE-599)GBVOLC1973102374 (PRQ)e923-b95d12a9a5546ea9ca718ececa187c70fe617b179c0d040db64702db8ae6e4fd0 (KEY)0151747320160000031000300250riskgovernanceandperformanceadevelopingcountrypers DE-627 ger DE-627 rakwb eng 650 DNB 85.00 bkl Nahar, Shamsun verfasserin aut Risk governance and performance: a developing country perspective 2016 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier Purpose – The purpose of this paper is to investigate the association between risk governance and bank performance in a country where disclosure of risk information is virtually voluntary. Design/methodology/approach – Using 210 bank-year observations comprising hand-collected data for the period 2006-2012, the study uses regression analysis to test whether a significant relationship exists between risk governance and banks’ accounting- and market-based performance. Findings – This paper investigates risk governance in terms of risk disclosure, number of risk committees and existence of a risk management unit, controlling for other corporate governance variables. Accounting-based performance is measured by return on equity and return on assets; market-based performance is measured by Tobin’s q and buy-and-hold returns. The results show that there is a significant relationship between risk governance and bank performance measures used in this study. Research limitations/implications – This paper complements the governance literature by incorporating agency and neo-institutional theory to provide robust evidence that risk monitoring and management are associated with bank performance, which has become extremely important following the global financial crisis (2007-2008). Practical implications – Empirical evidence in this paper suggests that risk governance characteristics can be used as channels to improve bank performance. In addition, stakeholders may find these results useful in selecting their preferred bank. Originality/value – The uniqueness of this paper lies in its country setting. Most studies on governance and performance involve developed countries. This paper’s contribution is to examine the association of risk governance characteristics for both accounting-based and market-based performance in a developing economy setting, with virtually voluntary compliance mechanisms in place. Nutzungsrecht: © Emerald Group Publishing Limited Financial management/structure Accounting & Finance Corporate governance Risk Studies Developing countries--LDCs Banking industry Economic crisis Jubb, Christine oth Azim, Mohammad I oth Enthalten in Managerial auditing journal Bingley : Emerald Group Publishing Limited, 1986 31(2016), 3, Seite 250-268 (DE-627)17100339X (DE-600)1138623-X (DE-576)480036101 0268-6902 nnns volume:31 year:2016 number:3 pages:250-268 http://dx.doi.org/10.1108/MAJ-02-2015-1158 Volltext http://search.proquest.com/docview/1772098604 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_26 85.00 AVZ AR 31 2016 3 250-268 |
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10.1108/MAJ-02-2015-1158 doi PQ20160430 (DE-627)OLC1973102374 (DE-599)GBVOLC1973102374 (PRQ)e923-b95d12a9a5546ea9ca718ececa187c70fe617b179c0d040db64702db8ae6e4fd0 (KEY)0151747320160000031000300250riskgovernanceandperformanceadevelopingcountrypers DE-627 ger DE-627 rakwb eng 650 DNB 85.00 bkl Nahar, Shamsun verfasserin aut Risk governance and performance: a developing country perspective 2016 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier Purpose – The purpose of this paper is to investigate the association between risk governance and bank performance in a country where disclosure of risk information is virtually voluntary. Design/methodology/approach – Using 210 bank-year observations comprising hand-collected data for the period 2006-2012, the study uses regression analysis to test whether a significant relationship exists between risk governance and banks’ accounting- and market-based performance. Findings – This paper investigates risk governance in terms of risk disclosure, number of risk committees and existence of a risk management unit, controlling for other corporate governance variables. Accounting-based performance is measured by return on equity and return on assets; market-based performance is measured by Tobin’s q and buy-and-hold returns. The results show that there is a significant relationship between risk governance and bank performance measures used in this study. Research limitations/implications – This paper complements the governance literature by incorporating agency and neo-institutional theory to provide robust evidence that risk monitoring and management are associated with bank performance, which has become extremely important following the global financial crisis (2007-2008). Practical implications – Empirical evidence in this paper suggests that risk governance characteristics can be used as channels to improve bank performance. In addition, stakeholders may find these results useful in selecting their preferred bank. Originality/value – The uniqueness of this paper lies in its country setting. Most studies on governance and performance involve developed countries. This paper’s contribution is to examine the association of risk governance characteristics for both accounting-based and market-based performance in a developing economy setting, with virtually voluntary compliance mechanisms in place. Nutzungsrecht: © Emerald Group Publishing Limited Financial management/structure Accounting & Finance Corporate governance Risk Studies Developing countries--LDCs Banking industry Economic crisis Jubb, Christine oth Azim, Mohammad I oth Enthalten in Managerial auditing journal Bingley : Emerald Group Publishing Limited, 1986 31(2016), 3, Seite 250-268 (DE-627)17100339X (DE-600)1138623-X (DE-576)480036101 0268-6902 nnns volume:31 year:2016 number:3 pages:250-268 http://dx.doi.org/10.1108/MAJ-02-2015-1158 Volltext http://search.proquest.com/docview/1772098604 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_26 85.00 AVZ AR 31 2016 3 250-268 |
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Risk governance and performance: a developing country perspective |
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Risk governance and performance: a developing country perspective |
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Nahar, Shamsun |
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10.1108/MAJ-02-2015-1158 |
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risk governance and performance: a developing country perspective |
title_auth |
Risk governance and performance: a developing country perspective |
abstract |
Purpose – The purpose of this paper is to investigate the association between risk governance and bank performance in a country where disclosure of risk information is virtually voluntary. Design/methodology/approach – Using 210 bank-year observations comprising hand-collected data for the period 2006-2012, the study uses regression analysis to test whether a significant relationship exists between risk governance and banks’ accounting- and market-based performance. Findings – This paper investigates risk governance in terms of risk disclosure, number of risk committees and existence of a risk management unit, controlling for other corporate governance variables. Accounting-based performance is measured by return on equity and return on assets; market-based performance is measured by Tobin’s q and buy-and-hold returns. The results show that there is a significant relationship between risk governance and bank performance measures used in this study. Research limitations/implications – This paper complements the governance literature by incorporating agency and neo-institutional theory to provide robust evidence that risk monitoring and management are associated with bank performance, which has become extremely important following the global financial crisis (2007-2008). Practical implications – Empirical evidence in this paper suggests that risk governance characteristics can be used as channels to improve bank performance. In addition, stakeholders may find these results useful in selecting their preferred bank. Originality/value – The uniqueness of this paper lies in its country setting. Most studies on governance and performance involve developed countries. This paper’s contribution is to examine the association of risk governance characteristics for both accounting-based and market-based performance in a developing economy setting, with virtually voluntary compliance mechanisms in place. |
abstractGer |
Purpose – The purpose of this paper is to investigate the association between risk governance and bank performance in a country where disclosure of risk information is virtually voluntary. Design/methodology/approach – Using 210 bank-year observations comprising hand-collected data for the period 2006-2012, the study uses regression analysis to test whether a significant relationship exists between risk governance and banks’ accounting- and market-based performance. Findings – This paper investigates risk governance in terms of risk disclosure, number of risk committees and existence of a risk management unit, controlling for other corporate governance variables. Accounting-based performance is measured by return on equity and return on assets; market-based performance is measured by Tobin’s q and buy-and-hold returns. The results show that there is a significant relationship between risk governance and bank performance measures used in this study. Research limitations/implications – This paper complements the governance literature by incorporating agency and neo-institutional theory to provide robust evidence that risk monitoring and management are associated with bank performance, which has become extremely important following the global financial crisis (2007-2008). Practical implications – Empirical evidence in this paper suggests that risk governance characteristics can be used as channels to improve bank performance. In addition, stakeholders may find these results useful in selecting their preferred bank. Originality/value – The uniqueness of this paper lies in its country setting. Most studies on governance and performance involve developed countries. This paper’s contribution is to examine the association of risk governance characteristics for both accounting-based and market-based performance in a developing economy setting, with virtually voluntary compliance mechanisms in place. |
abstract_unstemmed |
Purpose – The purpose of this paper is to investigate the association between risk governance and bank performance in a country where disclosure of risk information is virtually voluntary. Design/methodology/approach – Using 210 bank-year observations comprising hand-collected data for the period 2006-2012, the study uses regression analysis to test whether a significant relationship exists between risk governance and banks’ accounting- and market-based performance. Findings – This paper investigates risk governance in terms of risk disclosure, number of risk committees and existence of a risk management unit, controlling for other corporate governance variables. Accounting-based performance is measured by return on equity and return on assets; market-based performance is measured by Tobin’s q and buy-and-hold returns. The results show that there is a significant relationship between risk governance and bank performance measures used in this study. Research limitations/implications – This paper complements the governance literature by incorporating agency and neo-institutional theory to provide robust evidence that risk monitoring and management are associated with bank performance, which has become extremely important following the global financial crisis (2007-2008). Practical implications – Empirical evidence in this paper suggests that risk governance characteristics can be used as channels to improve bank performance. In addition, stakeholders may find these results useful in selecting their preferred bank. Originality/value – The uniqueness of this paper lies in its country setting. Most studies on governance and performance involve developed countries. This paper’s contribution is to examine the association of risk governance characteristics for both accounting-based and market-based performance in a developing economy setting, with virtually voluntary compliance mechanisms in place. |
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Risk governance and performance: a developing country perspective |
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http://dx.doi.org/10.1108/MAJ-02-2015-1158 http://search.proquest.com/docview/1772098604 |
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Jubb, Christine Azim, Mohammad I |
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