导航董事会动态:对公司治理因素的配置分析及其对银行业绩的影响
Safdar Husain Tahir1, Sadeen Ghafoor2, Muhammad Zulfiqar3
1Lyallpur Business School, Government College University, Faisalabad, Pakistan.
PloS one
|May 24, 2024
概括
这项研究表明,多个公司治理因素,而不是一个,影响银行业绩. 该研究使用fsQCA分析了30家银行的数据,揭示了治理与ROA和ROE等财务结果之间的复杂关系.
科学领域:
- 商业和经济学 商业和经济学
- 公司治理 公司治理
- 财务绩效分析 财务绩效分析
背景情况:
- 银行业绩受到各种公司治理机制的影响.
- 现有研究经常孤立地检查因素,可能缺少协同效应.
- 了解这些复杂的关系对于有效的银行管理和监管至关重要.
研究的目的:
- 通过 fsQCA 调查公司治理条件对银行业绩的组合效应.
- 确定治理因素的特定配置,足以实现所需的绩效结果.
- 探索个人治理因素对银行业绩的必要性与充分性.
主要方法:
- 这项研究采用了fsQCA (模糊集定性比较分析) 技术.
- 从2010年至2020年间30家银行的年度报告中收集了数据.
- 进行了必要条件分析 (NCA) 和充分性分析.
主要成果:
- 没有一个企业治理因素被认为是银行业绩的必要条件.
- fsQCA确定了多种不同的治理因素配置,足以实现积极的绩效结果.
- 公司治理特征与银行业绩 (ROA,ROE) 之间的关系复杂且非线性.
结论:
- 银行业绩是公司治理因素的特定组合的结果,而不是孤立的因素.
- 这些发现支持并扩展了现有的公司治理理论,强调了配置分析的重要性.
- fsQCA的应用为研究银行业公司治理提供了一个新的方法论贡献.
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