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2018, vol. 20, br. 3, str. 215-227
Uticaj vlasničke strukture i karakteristika odbora direktora na upravljanje zaradama u depozitnim bankama u Nigeriji koje se kotiraju na berzi
aUniversity of Ilorin, Department of Accounting, Nigeria
bUniversity of Jos, Department of Actuarial Science, Nigeria
cBida Polytechnic, Department of Accountancy, Nigeria

e-adresaadesolojosh@gmail.com
Ključne reči: korporativno upravljanje; vlasnička struktura; upravljanje zaradama; karakteristike Borda direktora
Sažetak
U mnogim zemljama postoje organizacije koje se suočavaju sa ozbiljnim krizama zbog lošeg korporativnog upravljanja. Ova studija ima za cilj da utvrdi kako vlasnička struktura i karakteristike Odbora direktora depozitnih banaka u Nigeriji, koje se kotiraju na berzi (DB), utiču na agresivno upravljanje zaradama u periodu od pet godina (2011-2016). Prilikom analize prikupljenih podataka, korišćena je panel metoda najmanjeg kvadrata. Saznanja do kojih smo došli pokazala su da privatno, inostrano i akcionarsko učešće države ima negativan i značajan uticaj na agresivno upravljanje zaradama. Mandat direktora, takođe, značajno utiče na agresivno upravljanje zaradama, dok broj članova Odbora direktora, rodna struktura i veličina firme nemaju značajan uticaj u posmatranom periodu. Na osnovu tih saznanja, u studiji se zaključuje da vlasnička struktura ima značajan uticaj na agresivno upravljanje zaradama, dok, s druge strane, karakteristike Odbora direktora, izuzimajući mandat direktora, nemaju značajan uticaj u tom smislu. Stoga je preporuka ove studije, da se održi prag od 10-procentnog akcionarskog učešća države, dok se regulatornim i nadzornim agencijama savetuje da posvete adekvatnu pažnju i prate aktivnosti izvršnih direktora banaka, posebno nakon isteka mandata direktora, kako bi se zaštitili akcionari.
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O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/ekonhor1803215O
objavljen u SCIndeksu: 10.01.2019.
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