Розширена анотація українською мовою

Основна проблема понаднормової роботи регулюючих органів полягає в необхідності вдосконалення функціонування банківських установ та підвищення їх відкритості та прозорості. Метою даного дослідження є аналіз впливу корпоративного управління на прибутки комерційних банків Нігерії. Дослідження охоплювало період з 2009 по 2018 рік, а джерелом вторинних даних обрано фінансову звітність таких банків як Guarantee Trust Bank Nigeria PLC, Zenith Bank PLC, а також First Bank of Nigeria PLC. Для оцінювання впливу незалежних змінних (розміру комітету з аудиту (ACS), розміру ради директорів (BS), кількості засідань комітету з аудиту (ACNM), кількості засідань ради директорів (BNM)) на залежну змінну (обсяг прибутку (EPS) банків) обрано регресійну модель з фіксованим ефектом. Результати проведеного дослідження засвідчили наявність статистично значимого взаємозв’язку між прибутком на акції банків та розміром комітету з аудиту (коефіцієнт 0,6241; ймовірність 0,0109) та розміром ради директорів (коефіцієнт 0,4349; ймовірність 0,007). Емпірично доведено, що кількість зборів (0,0356) позитивно і суттєво вплинула на прибуток банків у Нігерії. Водночас виявлено наявність статистично значущого негативного зв’язку між кількістю зборів комітету з аудиту та обсягом прибутку банків (коефіцієнт – 1,0781; ймовірність 0,0109). Отримане фактичне значення критерію Фішера (ймовірність 0,025) дозволяє відхилити нульові гіпотези дослідження, тобто всі незалежні змінні істотно впливають на залежну змінну. У дослідженні зроблено висновок про те, що корпоративне управління підвищує рентабельність діяльності комерційних банків у Нігерії. Виходячи з результатів дослідження, рекомендується звертати увагу на розмір комітету з аудиту, розмір ради директорів і кількість засідань ради директорів, оскільки їх збільшення призводить до збільшення прибутку, у той час як кількість засідань комітету з аудиту слід скорочувати, оскільки це деструктивно впливає на обсяг прибутку фінансової установи. Національним органам державного регулювання, контролю та нагляду за банками доцільно реалізовувати політику, яка забезпечувала б постійне дотримання комерційними банками стандартів корпоративного управління.

Ключові слова: корпоративне управління, прибутковість, фінансові установи, прибуток на акцію.

Класифікація JEL: G30, G21, G28, G32.

Цитувати як: Oluwole, F. O. (2021). The Impact of Corporate Governance on Banks Profitability in Nigeria. Financial Markets, Institutions and Risks, 5(1), 18-28. https://doi.org/10.21272/fmir.5(1).18-28.2021

Ця стаття публікуються за ліцензією Creative Commons Attribution International License

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