文章基本信息

标题：NPL and Corporate Governance: A Case of Banking Sector of Pakistan
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作者：Muhammad Ishfaq Ahmad ; Muhammad Ishfaq Ahmad ; Wang Guohui 等
期刊名称：Accounting and Finance Research
印刷版ISSN：1927-5986
电子版ISSN：1927-5994
出版年度：2016
卷号：5
期号：2
DOI：10.5430/afr.v5n2p32
语种：English
出版社：Sciedu Press
摘要：This study examines the role of corporate governance on the non-performing loans of the banking sector of Pakistan. The study also examines how the government type either democratic government or dictator government influence the banking industry in nonperforming loans context. This study sample includes all types of banks i-e State owned banks, Private Banks and foreign private banks operating in the Pakistan. This research utilizes the secondary data for the time span of 1996 to 2007. Method of the analysis used for the data is Regression. The study reveals that corporate governance does matter significantly for the nonperforming loans of the banks generally. Specifically board size has positive effect on the non-performing loans while ownership concentration and board independence effect negatively. Furthermore the study explores that during dictator regimes non-performing loans decrease significantly.
关键词：Board size;Ownership concentration;Board Independence and Non-performing Loans