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Impact of Corporate Governance on Financial Performance during COVID-19: Evidence from Tunisia | ||
Iranian Economic Review | ||
مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 29 شهریور 1402 | ||
نوع مقاله: Research Paper | ||
شناسه دیجیتال (DOI): 10.22059/ier.2023.358831.1007708 | ||
نویسندگان | ||
Wissem Benali* 1؛ Samir Srairi1؛ Fatma JADLAOUI2؛ Nabila Amaidi1 | ||
1ESCT, University of Manouba, LARIMRAF, Tunisia | ||
2Higher Institute of Business Administration of Gafsa, University of Gafsa, Tunisia | ||
چکیده | ||
The COVID-19 pandemic has had far-reaching consequences on the global economy, profoundly affecting businesses and financial sectors worldwide, including banks. This study explores the impact of COVID-19 on corporate governance and financial performance in Tunisian banks. Specifically, we investigate how various corporate governance characteristics, such as board size, number of independent and female directors, and audit committee members, influence banks' financial performance during the pandemic.To assess banks' performance, we utilize key indicators, including return on equity, return on assets, non-performing loans, return on investment, and earnings per share. Our analysis employs descriptive statistics, correlation analysis, t-test, and panel regression to examine the data.The findings reveal that COVID-19 has significantly affected banks' performance and certain corporate governance characteristics. Notably, corporate governance plays a critical role in determining the financial performance of financial institutions. Consequently, our study recommends that banks should prioritize enhancing their corporate governance practices to bolster their financial performance. | ||
کلیدواژهها | ||
Board Committee؛ COVID-19؛ Gender؛ ROA؛ Tunisia | ||
آمار تعداد مشاهده مقاله: 378 |