مدى التزام البنوك التجارية اليمنية بدليل البنك المركزي لحوكمة البنوك

الملخص EN

This Study aimed at determining the extent of the Commitment of the Yemeni Commercial banks to the Central Bank's Guide to bank governance from the point of view of sample members and knowledge of the variables (gender .

scientific qualification .

and years of experience), hi the estimation of sample members on the extent of Commitment of the Yemeni Commercial banks to the Central Bank’s Guide to bank governance, by using the descriptive analytical approach .

to achieve the objective study.

A questionnaire was used to measure the extent of the commitment of commercial banks to the Bank’s Central Governance Guide, which in its final form consists of (35) paragraphs divided into five main axes : (qualifications of the board directors, board committees.

and availability of effective and controlled audit system, disclosure and transparency.

and shareholder's rights) and it has been confirmed and validated, and then applied the same sample consisted of (80) members of the board directors and the general directorate of commercial Yemeni banks, and the branch of its branches in the capital Sana’a and the administrative and auditing department of the Yemeni commercial banks and the number of (6) banks which: Yemeni Bank for construction and Dev elopment .

National Bank .

Agricultural Cooperative Credit Bank , International Yemeni Bank.

Commercial Yemeni Batik.

Bank of Yemen and Kuwait.

It was chosen in a vertical way.

The studying reached to a group of results that The Yemeni Commercial Banks are committed to the Central Bank's Guide to banking governance at an average level of (%72.8).

And the results revealed that there are differences with significant differences in the extent of compliance from the point of view of the study sample members due to gender variables (males and females).

For males , while the results did not reveal significant differences in the level of commitment due to the variable (academic Qualification of Years of experience).

In the light of the results of this studying, a number of recommendations were made :the most important of these recommendations in the necessity of obligating the central banks to govern the banks by implementing the Central Bank's Guide of banking governance as a complete supervisory and supervisory system.