The impact of the supervisory board structure on bank performance

Author:Mariana BUNEA, Eugeniu ŢURLEA

JEL:M40, G20, G30

DOI:10.20869/AUDITF/2016/135/326

Keywords:Supervisory board, financial performance, banking system, corporate governance.

Abstract:
The primary research objective of this study is to identify the connections between some supervisory boards’ characteristics from the Romanian banking system, on the one hand (namely the size, the character of independence and the gender diversity of their members) and, on the other hand, the banking financial performance, measured by the return on assets (ROA) and return on equity (ROE). Thus, through this research, the authors aim to provide answers (justified by the results of an empirical research) to the question “Can the structure of the supervisory board affect the financial performance recorded in the Romanian banking system?” The research methodology used is mainly quantitative, based on a statistical deductive analysis, testing and identifying the type cause – effect connections, and in the same time with the assessment of the degree of their significance, representing the main objective of this research.

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Article(213KB)