关键词: Bank Corporate governance Index Internal governance mechanisms

来  源:   DOI:10.1016/j.heliyon.2023.e15253   PDF(Pubmed)

Abstract:
The purpose of this research is to define a new international corporate governance index for the banking sector (GIB.X62) based on 62 criteria and 7 internal performance indicators related to board of directors, internal audit, compensation, risk management, nomination, compliance, ethics, transparency and disclosure. The new index model was applied on 7 different banks from US, France, Spain, Italy, Lebanon, Egypt and Jordan in 2021. The GIBX(62) can be generalized and applied by the international banks to measure their corporate governance efficiency. In addition, the GIBX(62) can be used by shareholders, depositors and regulators at the national and international level to monitor the process of corporate governance practices in banking sector.
摘要:
本研究的目的是为银行业(GIB。X62)基于与董事会相关的62项标准和7项内部绩效指标,内部审计,补偿,风险管理,提名,合规,伦理,透明度和披露。新的指数模型应用于美国7家不同的银行,法国,西班牙,意大利,黎巴嫩,2021年埃及和约旦。国际银行可以推广和应用GIBX(62)来衡量其公司治理效率。此外,GIBX(62)可供股东使用,国家和国际一级的存款人和监管机构,以监测银行业公司治理实践的过程。
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