العلاقة بيـن خصائص مجلس الإدارة والأداء التنظيمـي في الشرکات بالتطبيق على البنوک اليمنية | ||||
المجلة العربية للإدارة | ||||
Article 7, Volume 39, Issue 2, June 2019, Page 143-166 PDF (555.2 K) | ||||
Document Type: بحوث باللغة العربیة | ||||
DOI: 10.21608/aja.2019.36072 | ||||
View on SCiNiTO | ||||
Author | ||||
نجاة جمعان | ||||
قسم إدارة الأعمال – کلية التجارة والاقتصاد – جامعة صنعاء | ||||
Abstract | ||||
تناولت مشکلة الدراسة العلاقة بيـن خصائص مجلس الإدارة وبيـن الأداء بالتطبيق على البنوک اليمنية، وهدفت الدراسة إلى تحديد متغيـرات خصائص مجلس الإدارية وقياسها، ومن ثم تطويـر نموذج لقياس هذه العلاقة. ولتحقيق أهداف الدراسة، تم استخدام البيانات المقطعية لعدد 10 بنوک يمنية للأعوام 2000-2013، کما تم تطويـر متغيـرات خصائص المجلس وعددها 13 متغيـرًا مستقلًا، ومتغيـريـن تابعيـن مالييـن لقياس الأداء. استخدمت الدراسة نماذج الانحدار المتعدد لقياس العلاقة ، کما تم استخدام بـرنامج الاقتصاد الرياضي (EVIEWS). توصلت الدراسة لأهم النتائج، وهي: وجود علاقة إيجابية بيـن عدد الاجتماعات، وازدواجية دور الرئيس، ورواتب ومکافأة الرئيس والأعضاء، ونسبة ملکية الرئيس والأعضاء، وکذلک بيـن کل من معدل العائد على حقوق الملکية وبيـن معدل العائد على الأصول، لکن هناک علاقة عکسية بيـن حجم لمجلس، وبيـن کل من معدل العائد على حقوق الملکية وبيـن معدل العائد على الأصول. وتوصي الدراسة البنوک بتشکيل هيکل مجلس الإدارة له خصائص تؤثـر إيجابيا في الأداء، وتوصي البنک المرکزي بالاهتمام بتوفيـر قاعدة بيانات تعکس خصائص مجلس الإدارة وتمکن الباحثيـن من القيام بأبحاثهم، وتعزيـز مشارکة النساء في عضوية المجلس. | ||||
Keywords | ||||
مجلس الإدارة; خصائص مجلس الإدارة; الأداء في البنوک; معدل العائد على حقوق الملکية; معدل العائد على الأصول | ||||
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