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SM ISO690:2012 CIOBU, Stela, CARA, Ion. Effects of internal control system on credit risk and financial performance of the Moldovan banks. In: Accounting and Finance – the global languages in business, Ed. 7, 8 aprilie 2022, Pitesti. Pitesti: 2022, Ediția 7, p. 25. |
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Accounting and Finance – the global languages in business Ediția 7, 2022 |
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Conferința "Accounting and Finance – the global languages in business" 7, Pitesti, Romania, 8 aprilie 2022 | ||||||
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Pag. 25-25 | ||||||
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The research represents a microeconomic investigation of the control system in the Republic of Moldova’s banking sector. The objective of this work is to examine the relationship between the internal control system, credit risk and financial performance of banks from the Republic of Moldova. The study is carried out based on the data of eleven banks that are part of the Moldovan banking system for the period 2017 - 2021, being analyzed three different regression models. This study includes strong quantitative research in which the dependent variables represented by the share of non-performing assets in total loans, return on equity (ROE) and return on assets (ROA) are used to test the relationship with the independent variables. Therefore, the independent variables considered are representative indicators of the five elements of internal control (control environment, risk assessment, control activities, monitoring, and information and communication systems), according to the Committee of Sponsoring Organizations of the Treadway Commission. The results identified the formation of relationships between the internal control system and credit risk and its impact on the financial performance of banks in the Republic of Moldova. Concomitantly, the results were compared with studies related to the subject investigated by other researchers. |
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