91. özel güvenlik sınav soruları 2021

B Abika, Ye. B, Kenzhaliyev B. K Kenzhaliyev B. V Gladyshev S.

The relationship between the financial performance and the composition and structure of board of directors BoD of enterprises is among the research topics in the literature. In this study, the relationship between the financial performance and existence of members with accounting or audit background in the BoD of banks, which has not been studied in previous academic literature is analyzed. Dependent variables are chosen as ROA and ROE and the ratio of members with accounting or audit background in the BoDs of banks is chosen as the independent variable. Two distinct periods are used to test the existence of the relationship, and periods. As a result, a significant difference in bank performances depending on the presence of members with accounting or audit background in BoD is identified in both ROE and ROA with different extends.

91. özel güvenlik sınav soruları 2021

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91. özel güvenlik sınav soruları 2021

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