العلاقة بيـن خصائص مجلس الإدارة والأداء التنظيمـي في الشرکات بالتطبيق على البنوک اليمنية

نوع المستند : بحوث باللغة العربیة

المؤلف

قسم إدارة الأعمال – کلية التجارة والاقتصاد – جامعة صنعاء

المستخلص

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.

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