Corporate Governance Influence on Banking Performance. An Analysis on Romania and Bulgaria

Onofrei Mihaela (), Bogdan Firtescu and Terinte Paula-Andreea ()
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Onofrei Mihaela: Department of Finance, Money and Public Administration, Faculty of Economics and Business Administration, Alexandru Ioan Cuza University of Iasi, Romania
Terinte Paula-Andreea: Department of Finance, Money and Public Administration, Faculty of Economics and Business Administration, Alexandru Ioan Cuza University of Iasi, Romania

Scientific Annals of Economics and Business, 2018, vol. 65, issue 3, 317-332

Abstract: The aim of the paper is to find if the corporative governance characteristics have an impact on bank performance. We conducted an OLS regression on panel data (fixed, random effects and first-difference). We used data from Romanian and Bulgarian commercial banks as reported by Bureau van Dijk database and categorical variables manually collected by analyzing the annual reports of the banks from our sample. These latest dummy variables reflect the corporative governance component for our model. The data used in our paper is from 2003 to 2015 period. Our results showed that there are some statistically significant effects of our categorical variables on bank profitability in both countries, so, the good practice of corporate should be applied for obtaining higher bank’s performance.

Keywords: corporate governance; financial reporting; bank profitability (search for similar items in EconPapers)
JEL-codes: C23 G21 G34 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:aicuec:v:65:y:2018:i:3:p:317-332:n:5

DOI: 10.2478/saeb-2018-0020

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