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Corporate Governance and banking performance in Portugal: The impact of variable - RAC_IMP (Impairments)

dc.contributor.authorPereira, Adalmiro
dc.contributor.authorVaz, Ângela
dc.date.accessioned2022-11-12T12:02:25Z
dc.date.available2022-11-12T12:02:25Z
dc.date.issued2022-10-18
dc.description.abstractEffective corporate governance practices are essential to achieving and maintaining societal trust in the banking system, which is essential for the smooth functioning of the financial sector and the economy. Much of the literature associated with Corporate Governance considers, in addition to concepts, the implementation cycle and the corresponding models. Corporate Governance cycles are related to corporate bankruptcies and the negligence of the board of directors, which are more common when a long period of economic expansion is followed by a period of crisis, which demonstrates failures in Corporate Governance. The main objective of the research is to analyze the impact of variables associated with governance, structure, and economy on the economic and financial performance of banking institutions in Portugal. In the model, a risk measure is used to determine whether Corporate Governance has an impact on a bank's risk-taking, the Impairment Ratio for Credit to Customers in relation to Assets. After performing the significance test for each of the variables (student t test), it is possible to determine that the following variables will be excluded: Bank Size (LNAT), Customer Deposits (LNDEP), Interest Rate (TXJUR). We accept the following variables Corporate Governance (CG); Financial Autonomy (CPAT); Return on Average Assets (ROAA); GDP Rate Variation (TXPIB) and Inflation Rate (TXINF).pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationPereira, A. A., & Vaz, Â. (2022). Corporate Governance and banking performance in Portugal: The impact of variable - RAC_IMP (Impairments). Journal of Information Systems Engineering and Management, 7(4), 18121. https://doi.org/10.55267/iadt.07.12548pt_PT
dc.identifier.doihttps://doi.org/10.55267/iadt.07.12548pt_PT
dc.identifier.issn2468-4376
dc.identifier.urihttp://hdl.handle.net/10400.26/42292
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherIADITI Editionspt_PT
dc.relation.publisherversionhttps://www.jisem-journal.com/article/corporate-governance-and-banking-performance-in-portugal-the-impact-of-variable-racimp-impairments-12548pt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectCorporate Governancept_PT
dc.subjecte-governancept_PT
dc.subjectOLSpt_PT
dc.subjectBankspt_PT
dc.subjectImpairmentspt_PT
dc.titleCorporate Governance and banking performance in Portugal: The impact of variable - RAC_IMP (Impairments)pt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.conferencePlacePortugalpt_PT
oaire.citation.issue4pt_PT
oaire.citation.titleJournal of Information Systems Engineering and Managementpt_PT
oaire.citation.volume7pt_PT
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT

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