أثر الحوكمة المؤسسية في الأداء المالي للبنوك التجارية الفلسطينية : دراسة تطبيقية

Abstract EN

The study consists of two sections.

The first one offersa descriptive study which inspects to which extent corporate governance is applied in local Pakstinian commercial banks, By adapting the Credit Lyonnais Securities Asia-CLSAmodel For the classification of banks according to three levels of institutional corporate governance : low, medium, and high.

The second section presents an applied study which examines the impact of corporate governance on the financial performance of local Pakstinian commercial banks including a sample of seven local banks .The descriptivescction showed that there is a possibility to adapt the Credit Lyonnais Securities Asia-CLSAmodel for the classification of local Palestinian commercial banks according to three levels of institutional governance as there is wide variation between them .The applied section indicated a clear impact of corporate governance on the three indicators of financial performance : return on assets, return on equity, and profit per share.

By contrast, there was not any effect of corporate governance on the price to earnings per shareratio.

Based on these results, the study recommends a Credit Lyonnais Securities Asia-CLSAmodel should be developed to measure corporate governance of various institutions in Palestine, so it would be a benchmark standard for the level of corporate governance.