The Impact of Corporate Governance Mechanisms on Audit Quality
Ghodratollah Talebnia,
Fatemeh Baghiyan,
Zahra Baghiyan
Issue:
Volume 5, Issue 4, August 2017
Pages:
87-91
Received:
24 March 2017
Accepted:
9 May 2017
Published:
26 September 2017
Abstract: The purpose of public research this study was to analyze factors (competition and strategy) which influence or determine the governance structure of (SMF) and effectiveness of government agencies (improved performance and earnings quality by minimizing the likelihood of earnings management) in a theoretical and conceptual framework the official version by the structural equation modeling (SEM) is The specific objectives of this study: 1) implementation of actions and conceptual framework and development model to firms as a case study for images, practical research and discussion in this study developed and 2) analysis of the case study results and the relatively longer countries and studies to make a general conclusion contingency theory. However, it failed to provide any strong evidence on the relationship between corporate governance and performance. The findings show that It is dominated by an approach based on corporate ethics, corporate governance highlights the role of financial control.
Abstract: The purpose of public research this study was to analyze factors (competition and strategy) which influence or determine the governance structure of (SMF) and effectiveness of government agencies (improved performance and earnings quality by minimizing the likelihood of earnings management) in a theoretical and conceptual framework the official ver...
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Modelling the Sensitivity of Zimbabwean Commercial Banks’ Non-performing Loans to Shocks in Macro-economic Variables and Micro-economic Variables: (2009-2014)
Jacob Muvingi,
Kudzai Sauka,
David Chisunga,
Crispen Chirume
Issue:
Volume 5, Issue 4, August 2017
Pages:
92-99
Received:
27 April 2017
Accepted:
2 June 2017
Published:
21 October 2017
Abstract: This paper used complementary panel data models that are fixed effect regression model and panel vector auto regression model. The study was motivated by the hypothesis that both macroeconomic and microeconomic variables have an effect on the loan quality. The first part of the research was to determine the specific macro and microeconomic variables that give rise to the non-performing loans (NPLs) using fixed effect regression model. The empirical findings of this study provide evidence that nonperforming loans depends on macro and micro economic variables, the trend analysis of Zimbabwean commercial banks’ shows an upward movement of over the period of study. The study found out that Gross domestic product (GDP), Inflation, loan deposit ratio and bank size had a statistical significant effect on the level of non-performing loans (NPLs). The second part was mainly to model the dynamic relationship of all the variables that were found to affect non-performing loans (NPLs); this was done through impulse response analysis based on PANEL VAR model. One standard shock to credit growth will be greatly felt in the sixth year, whereas of size of the bank will have a great negative impulse in the seventh year.
Abstract: This paper used complementary panel data models that are fixed effect regression model and panel vector auto regression model. The study was motivated by the hypothesis that both macroeconomic and microeconomic variables have an effect on the loan quality. The first part of the research was to determine the specific macro and microeconomic variable...
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