Corporate Governance Framework and Financial Performance of Nepalese Banking Sector

Padam Dongol1

1

Publication Date: 2021/05/22

Abstract: The aim of the study is to examine the corporate governance framework and financial performance of Nepalese banking sector. The framework of corporate governance was operationalized by using two variables such as the size of a board and board gender diversity which formed the independent variables while the bank’s profitability is measured in terms of return on equity and return on assets are two dependents variables used in this study. The secondary data are obtained from the annual reports of concerned banks during 5 year period starting from 2014 to 2018. The population of commercial banks operating in the nation is 27 but the study covers only 10 banks as sample banks. Descriptive statistics analysis is used to describe the variables used in the study. In addition, the correlation analysis model is used to examine the relationship between the framework of corporate governance and the financial performance of banks. The results of the study indicated that there are mixed findings regarding the board size on financial performance and a negative relationship between board gender diversity on return on equity and return on assets.

Keywords: Corporate Governance, Board Size, Board Gender Diversity, Financial Performance.

DOI: No DOI Available

PDF: https://ijirst.demo4.arinfotech.co/assets/upload/files/IJISRT21MAY089.pdf

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