文章基本信息

标题：Corporate governance appraisal:annual reports disclosure by commercial banks in Zimbabwe
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作者：Shewangu Dzomira
期刊名称：Banks and Bank Systems
印刷版ISSN：1816-7403
电子版ISSN：1991-7074
出版年度：2015
卷号：10
期号：4
页码：32-40
语种：English
出版社：LLC "CPC "Business Perspectives"
摘要：The study sought to explore and examine commercial banking sector’s governance practices in Zimbabwe on disclo sure of corporate governance issues. This paper is premised on the stakeholder theory that explains the relationship of the firm to its external environment,and its behavior within this environment. The study was based on descriptive research design which aims to provide information about corporate governance disclosure by commercial banks in Zimbabwe. As is associated with qualitative research approach purposive sampling technique was used. Data analysis and scoring of the disclosure for each bank was conducted through a content analysis. The findings of this study suggest that disclosure on financial situation and governance of the company is relatively fair whereas poor disclosure is on ownership. The study concluded that comparatively there is fair transparency in corporate governance in the com?mercial banks of Zimbabwe which means that commercial banks are gradually appreciating the best practice in satisfying stakeholders through transparency on corporate governance. The study sheds more light on the level of corporate governance disclosure and transparency by the commercial banks in Zimbabwe and pragmatically notifies stakeholders of the standing slits that require attention so as to gain full-bodied corporate governance procedures. The study adds to the body of know?ledge in that it is directed in the Zimbabwean context and provides more influential insights;since it is a specific economy it has its exceptional national characteristics. Subsequently,probing studies on institutional governance of Zimbabwe banks, grounded on information disclosed in annual reports are comparatively rare in the literature.
关键词：corporate governance;commercial banks;stakeholder theory;Zimbabwe;disclosure requirements;transparency.