The Analysis of Corporative Reporting Designed to Enhance Corporate Governance : Evidence from the Banking Sector in Croatia (CROSBI ID 238784)
Prilog u časopisu | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Đunđek Kokotec, Ivana ; Klačmer Čalopa, Marina ; Detelj, Kristina
engleski
The Analysis of Corporative Reporting Designed to Enhance Corporate Governance : Evidence from the Banking Sector in Croatia
The main objective of this research paper is to examine whether the practice of corporate governance (CG) measured by the CGI-Crobank® index is significant for the explanation of variations in the performance of Croatian banks measured by the return on assets, return on equity, interest margin, margin of non-interest income, operating expenses margin, and by Tobin’s Q for the observed period from 2011 to 2015. The research is made on Croatian banks that form the CGI-Crobank® index using the data and information from annual questionnaires of CG codex, primarily to ensure objectivity, standardization and comparability. The goal of the literature analysis was to show present findings in the areas of corporate reporting and its impact on CG. Results obtained in the research indicate that a well implemented practice of corporate governance measured by the CGI-Crobank® index have influence on the variations in the performance of Croatian banks measured by Tobin’s Q and financial indicators.
Corporate governance, bank sector, financial indicator, Tobin’s Q, CGI-Crobank® index
Rad je kao predavanje prezentiran na skupu 1st International Conference on Financial Analysis održanom od 01-03.06.2016.g., Dubrovnik, Hrvatska ; uz domsću recenziju objavljen u Knjizi sažetaka / Silvije Orsat (ur.) ; HUFA, EFZG, 2016 ; str. 11-11.
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Podaci o izdanju
20
2017.
59-72
objavljeno
1331-5609
10.1515/zireb-2017-0005
Povezanost rada
Ekonomija