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عنوان :

Corporate Governance Model of Banks

ناشر :

حسابداری مالی - FINANCIAL ACCOUNTING

سال :

1398/2019

نویسنده :

REZAEE MOHSEN, NAZEMI AMIN

چکیده

Corporate governance is one of the most important factors in monetary institutes and the stronger the corporate governance, the better to inhibit from corruption. As a result representing appropriate corporate governance is investigated in this research. First of all, different criteria are extracted using previous literature and opinions of experts, including banks' managers and professors, and then Analytical Hierarchy Process (AHP) is applied to rank them. In order to analyze data acquired from 408 questionnaire forms, Expert Choice software are used. Finally, the results of analyzing data illustrated the order of criteria as following: internal control factors with the coefficient of 0. 419, external control factors with the coefficient of 0. 228, management control factors with the coefficient of 0. 209, ownership factors with the coefficient of 0. 058 and, management factors with the coefficient of 0. 056. Internal audit from internal control factors, audit quality from external control factors, establishing appropriate management systems from management control factors, fundamental shareholders in external control from Ownership factors and Expertise and experience of manager from management factors were chosen as the best five sub-criteria. Considering all of findings, appropriate corporate governance for use in Iran's banks was proposed.