Tác động của các sáng kiến phát triển tài chính đối với hiệu suất tài chính của ngân hàng: nghiên cứu so sánh trong khuôn khổ lý thuyết các bên liên quan

SN Business & Economics - Tập 3 - Trang 1-27 - 2022
Achraf Haddad1,2
1Doctor of Financial and Accounting Methods, Higher Institute of Technological Studies of Mahdia, Mahdia, Tunisia
2Researcher at a Laboratory of Governance, Finance and Accounting at the Faculty of Economic Sciences and Management of Sfax, University of Sfax, Sfax, Tunisia

Tóm tắt

Tầm quan trọng của mức độ phát triển của các ngân hàng là một chủ đề gần đây chưa được nghiên cứu sâu rộng trong các nghiên cứu so sánh giữa ngân hàng cổ điển và ngân hàng Hồi giáo trong khuôn khổ lý thuyết các bên liên quan, gần như không có. Mặc dù biến số này có thể trở thành một cơ chế quản trị bên ngoài tốt, nhưng tác động của nó đến hiệu suất tài chính (FP) của các ngân hàng cổ điển và ngân hàng Hồi giáo có thể là một chủ đề gần đây. Mục tiêu nghiên cứu là thực hiện một so sánh tri thức giữa các tác động của các Sáng kiến Đổi mới Tài chính và Phát triển (FIDIs) trong việc giám sát hiệu suất tài chính (FP) của các ngân hàng cổ điển và ngân hàng Hồi giáo trong khuôn khổ lý thuyết các bên liên quan. Trong nghiên cứu này, tôi đã kiểm tra xem liệu FIDIs có thể trở thành một cơ chế quản trị bên ngoài có thể ảnh hưởng tích cực hoặc tiêu cực đến FP của các ngân hàng Hồi giáo và ngân hàng cổ điển hay không. Các biến nghiên cứu được thu thập từ 76 quốc gia nằm trên 5 châu lục. Đối với mỗi loại ngân hàng, dữ liệu liên quan đến 210 ngân hàng trong thời gian từ (2010–2020). Kết quả thực nghiệm cho thấy FIDIs đã cải thiện FP của các ngân hàng Hồi giáo. Ngược lại, FIDIs của các ngân hàng cổ điển đã ảnh hưởng tiêu cực đến FP của họ. Kết quả nghiên cứu của tôi là một tài liệu tham khảo kiến thức quý giá cho các bên liên quan trong lĩnh vực ngân hàng và các trung gian tài chính, đặc biệt trong trường hợp lập kế hoạch và phát triển của ngân hàng.

Từ khóa


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