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Investigating the relationship between risk governance mechanisms and risk-taking behavior in the banking industry
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Masoud Bakhtiari1   , Saeed Yaghoubpor2 |
1- Assistant Professor, Department of Accounting, Payam Noor University, Tehran, Iran. , mbakhtiari1363@pnu.ac.ir
2- Master of Science in Management, Payam Noor University, Tehran, Iran |
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Abstract: (662 Views) |
This research seeks to find the relationship between risk governance mechanisms and risk-taking behavior of banks Indusrty. For this purpose, 11 banks were selected as a sample for the period of 2016-2021, and "panel data/consolidation" method and multiple regression were used for data analysis. In this research, four indicators of credit risk, liquidity, operational and bankruptcy have been used as indicators of banks' risk taking. The results indicate that there is an inverse and significant relationship between the existence of the risk committee and operational risk of banks. There is a direct and significant relationship between the size of the risk committee and the operational risk of banks. There is an inverse and significant relationship between the number of risk committee meetings and credit risks and bankruptcy risk. There is no significant relationship between the existence of a senior risk supervisor in the bank and the risk-taking behavior of banks. There is an inverse and significant relationship between the independence of the senior risk supervisor and credit and operational risks. There is an inverse and significant relationship between the existence of the risk committee and the performance of the banks, and there is a direct and significant relationship between the size of the risk committee and the performance of the banks.
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Article number: 2 |
| Keywords: Risk governance mechanisms, credit risk, liquidity risk, operational risk, bankruptcy risk, bank performance |
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Full-Text [PDF 966 kb]
(173 Downloads)
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Article type: Research |
Subject:
Special
Received: 2024/04/28 | Accepted: 2024/06/19 | Published: 2024/08/31
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