Abubakar, Ahmad Haruna
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Board attributes, risk management and financial performance: Insights from Iraq Abubakar, Ahmad Haruna; Ibrahim, Bashar Yousif; Zakaria, Nur Nashreen Binti; Kassim, Siti Fatimah Binti Mohd
Annals of Management and Organization Research Vol. 5 No. 2 (2023): November
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v5i2.1810

Abstract

Purpose: This study examines how good corporate governance practices and the establishment of risk management committees reduce investors’ risks and improve performance. Research Methodology: Data stream and annual reports were used to acquire secondary data for all 21 banks listed on the Iraqi Stock Exchange between 2019 and 2021, totalling 63 firm-year observations. Data were analyzed using Stata version 15. Results: The data show that board size and independence have strong negative relationships with bank performance. The financial knowledge of the board and independence of the risk management committee had minor positive relationships with performance. Limitations: This study examines board size, independence, financial expertise, and the presence of a risk management committee. Other factors that may impact bank performance include the type of ownership structure, audit committee, and the application of additional financial performance indicators such as Tobin’s Q. Future research could expand to encompass these factors. Contribution: This study aims to provide valuable insights to the Iraqi government and regulators, aiding them in formulating new policies and deliberating on issues related to corporate governance concerning bank performance. It is well-established that both shareholders and companies rely on robust corporate governance mechanisms, especially as a means of augmenting bank value Novelty: The presence of a risk management committee reduces managers' discretion to engage in opportunistic behavior. This study educates regulators on the importance of firms having sound corporate governance and separate and active risk management committees to improve internal control.
Innovative Governance in Practice: An Institutional, Actor and Society Approach Febrianti, MR. Kumala Arumpeni Cahya; Tamrin, M. Husni; Musleh, Moh.; Abubakar, Ahmad Haruna
Journal Public Policy Vol 9, No 4 (2023): October
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpp.v9i4.7369

Abstract

This study aims to analyze innovation governance in the Surabaya Teacher Application Information System (SIAGUS). Surabaya Teacher Application Information System (SIAGUS) is a web-based application designed for teachers and education personnel. This research uses Innovative Governance theory according to the United Nations (2015) which consists of several indicators, namely: Institutions, Policy Actors and Society. This research uses Innovative Governance theory according to the United Nations (2015) which consists of several indicators, namely: Institutions, Policy Actors and Society The method used in this study is descriptive qualitative with a case study approach. The informant determination technique is purposive sampling and choosing the informant key. Data collection techniques are observation, interview and documentation. The results showed that managing innovation is supported by various aspects such as institutional analysis, employee discipline, attitudes to serve the community, culture, and community participation. There are also those that have not been supported, such as regulations governing overall innovation, teacher knowledge and the process of utilizing technology. So that regulations are needed that regulate the Surabaya Teacher Application Information System (SIAGUS) and assistance to teachers.
Board attributes, risk management and financial performance: Insights from Iraq Abubakar, Ahmad Haruna; Ibrahim, Bashar Yousif; Zakaria, Nur Nashreen Binti; Kassim, Siti Fatimah Binti Mohd
Annals of Management and Organization Research Vol. 5 No. 2 (2023): November
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v5i2.1810

Abstract

Purpose: This study examines how good corporate governance practices and the establishment of risk management committees reduce investors’ risks and improve performance. Research Methodology: Data stream and annual reports were used to acquire secondary data for all 21 banks listed on the Iraqi Stock Exchange between 2019 and 2021, totalling 63 firm-year observations. Data were analyzed using Stata version 15. Results: The data show that board size and independence have strong negative relationships with bank performance. The financial knowledge of the board and independence of the risk management committee had minor positive relationships with performance. Limitations: This study examines board size, independence, financial expertise, and the presence of a risk management committee. Other factors that may impact bank performance include the type of ownership structure, audit committee, and the application of additional financial performance indicators such as Tobin’s Q. Future research could expand to encompass these factors. Contribution: This study aims to provide valuable insights to the Iraqi government and regulators, aiding them in formulating new policies and deliberating on issues related to corporate governance concerning bank performance. It is well-established that both shareholders and companies rely on robust corporate governance mechanisms, especially as a means of augmenting bank value Novelty: The presence of a risk management committee reduces managers' discretion to engage in opportunistic behavior. This study educates regulators on the importance of firms having sound corporate governance and separate and active risk management committees to improve internal control.