2019

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Browsing 2019 by Author "Damian Honey"

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    Identifying Moderating Role of Income Smoothing and Credit Quality Towards Corporate Governance and its Determinants
    (UMT.Lahore, 2019) Damian Honey
    Using panel data of eighteen commercial banks of Pakistan including convention and Islamic for the period 2007 to 2017. The study aims to identify the moderating effect among corporate governance and its determinants. Based on existing literature the corporate governance is found to have impact on risk management, regulatory capital and profitability. Whereas incorporating moderating variables such as income smoothing and credit quality is the novel concept behind this study. The results successfully reveal significant moderation on corporate governance and its determinants. Among number of findings it is noticed that board meetings and blockholder ownership has positive whereas institutional ownership has negative relation towards risk management, regulatory capital and profitability including the specific moderator variable. The study contributes in several ways, since this study is first to incorporate moderating effect between corporate governance and determinants hence itself is a contribution towards body of knowledge and researchers. Secondly practitioners are suggested to consider these key corporate governance factors to improve the in-house governance mechanism in terms of competitor commercial banks. Whereas regulators may disseminate the importance of identified corporate governance characteristics with further improvements. The idea of future research emerged from this study is to discover the impact of managerial ownership on income smoothing practices by managers.