Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)

Abstract

Effect of Governance on the Financial Performance of Banks in Qatar

Author(s): Bouhrine Fatiha

This study attempts to measure the impact of Governance mechanisms on the financial performance of QATAR banks in period for 2011-2020. This is realized using a Panel regression model to determine the effect of the change on the independent variable, i.e. firm’s corporate governance, which has been measured by the board size, Independence of the Board of Directors & The number of committees that make up the council , with controlled variable which has been measured by age of bank and total assets at the end of year on the dependent variable that is the financial performance, which is measured by the return on assets & return on equity. The study finds a significant strong, negative significance impact of governance variables on the performance of Qatar banks under study during the period specified.

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