این سایت در حال حاضر پشتیبانی نمی شود و امکان دارد داده های نشریات بروز نباشند
Iranian Economic Review، جلد ۲۵، شماره ۴، صفحات ۰-۰
عنوان فارسی
چکیده فارسی مقاله
کلیدواژه‌های فارسی مقاله
عنوان انگلیسی The Impact of Bank's Internal Governance Mechanism on Operational Loss: Evidence from Turkey
چکیده انگلیسی مقاله We study the impact of internal governance mechanisms on the operational risk management provided with deposit banks of Turkey as a Basel compliant representative banking system. Drawing from internal audit, internal control and risk management literature, we consider the impact of characteristics of these mechanisms on the degree of operational loss at the subcommittee level. Two factors stand out as improving the internal governance of banks. Internal governance quality improves resulting in less material operational loss with adequate staffing. Organization of the internal governance mechanisms, carefully structured control points, and sufficient reporting to senior-level management in banks ensure that banks’ shareholders experience fewer surprises. Excess funding has limited or no effect on mitigating operational loss. Characteristics are more significant for internal audit and internal control subcommittees than they are for risk management subcommittees. Results are robust when tests are repeated with aggregated data to capture potential cooperation between and contribution of the individual units.  
کلیدواژه‌های انگلیسی مقاله Keywords Internal Audit, Internal Control, risk management, Operational Risk, Operational Loss, Corporate and Internal Governance. JEL Classification C33, G21, G34, M42
نویسندگان مقاله Yaman O. Erzurumlu |
Department of Engineering Management, Bahcesehir University, Istanbul, Turkey

Gürcan Avcı |
Coinvestion Technologies Inc., Istanbul, Turkey

نشانی اینترنتی https://ier.ut.ac.ir/article_85078_b036bcf6055ba76d9dc8f4d896a91369.pdf
فایل مقاله فایلی برای مقاله ذخیره نشده است
کد مقاله (doi)
زبان مقاله منتشر شده en
موضوعات مقاله منتشر شده
نوع مقاله منتشر شده
برگشت به: صفحه اول پایگاه   |   نسخه مرتبط   |   نشریه مرتبط   |   فهرست نشریات