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Research Article
The Relationship Between Board of Directors Characteristics and Bank Value: Does Bank Loan Quality Matters (Empirical Study on EGX Listed Banks)
Kareem Ahmed Omran*
Issue:
Volume 1, Issue 1, March 2026
Pages:
1-20
Received:
5 September 2025
Accepted:
20 October 2025
Published:
31 January 2026
Abstract: This study examines the relationship between board of directors’ characteristics and bank value and investigates whether bank loan quality mediates this relationship. Data were collected from banks listed on the Egyptian Stock Exchange over a 10-year period (2014–2023). The study uses a Tobin’s Q–based measure as a proxy for bank value. Seven board characteristics are analyzed: board size, CEO duality, board independence, gender diversity, education level, meeting frequency, and CEO experience. Bank loan quality is measured using non-performing loans. The analysis employs the SPSS PROCESS tool with 5000 bootstrap samples to estimate the total, direct, and indirect effects of board characteristics on bank value. Results confirm that bank loan quality significantly mediates the relationship between board characteristics and bank value. Banks with certain board characteristics show different levels of bank value compared to those without these characteristics. When bank loan quality is held constant, the effect of board characteristics on bank value remains significant. This research answers two key questions: How do board characteristics influence bank value? And does bank loan quality transfer the influence of these characteristics on bank value? The study offers practical recommendations for policymakers, bank managers, and investors.
Abstract: This study examines the relationship between board of directors’ characteristics and bank value and investigates whether bank loan quality mediates this relationship. Data were collected from banks listed on the Egyptian Stock Exchange over a 10-year period (2014–2023). The study uses a Tobin’s Q–based measure as a proxy for bank value. Seven board...
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Research Article
Stakeholders, Sustainable Finance and Governance in the Classical Faculties of the University of Yaoundé 1 (Cameroon)
Kana Etoundi Rene Rodrigue Lionel*
Issue:
Volume 1, Issue 1, March 2026
Pages:
21-26
Received:
26 June 2025
Accepted:
21 January 2026
Published:
31 January 2026
Abstract: This scientific reflection questions the low sustainability of financial governance practices within the faculty institutions of the University of Yaoundé 1. The global challenges of university governance call for more virtuous management practices. This is why, in 2017, the Conference of Ministers of Education of the States and Governments of La Francophonie recommended not only the integration of sustainable financing principles into sectoral and sub-sectoral budgetary guidelines for education, but also a transformation of financial management practices in educational institutions. Today, the reality of university governance in Cameroon is quite different. Indeed, the report on medium-term expenditure planning (2020-2022) reveals that Cameroon is struggling to integrate sustainable finance practices into sectoral education governance, particularly in public higher education institutions. So why is it that state university faculties do not integrate the principles of sustainable finance into their day-to-day financial management? Taking the University of Yaoundé 1 as a case study, the methodological approach is hypothetical-deductive. The analysis combines qualitative and quantitative methods. The field survey targeted managers at three levels of intervention in the financial governance chain: institution directors and/or their deputies (N=03), department heads (N=20) and teaching and non-teaching staff (N=85). The results reveal a real lack of understanding of the principles of sustainable finance in the financial governance chain. This lack of knowledge is accompanied by insufficient consideration of extra-financial criteria, such as stakeholders and social issues, in the day-to-day financial management of the faculties of the University of Yaoundé 1.
Abstract: This scientific reflection questions the low sustainability of financial governance practices within the faculty institutions of the University of Yaoundé 1. The global challenges of university governance call for more virtuous management practices. This is why, in 2017, the Conference of Ministers of Education of the States and Governments of La F...
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Research Article
Determinants of Deposit Growth in Selected Private Commercial Banks in Ethiopia
Worku Desalegn Adelegn*
Issue:
Volume 1, Issue 1, March 2026
Pages:
27-36
Received:
1 December 2025
Accepted:
31 December 2025
Published:
6 February 2026
DOI:
10.11648/j.ib.20260101.13
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Views:
Abstract: This study examines the factors affecting deposit growth in selected private commercial banks in Ethiopia. An explanatory research design was applied using secondary panel data from 2013 to 2022, covering 12 private commercial banks selected through purposive sampling. Data were collected from the National Bank of Ethiopia, the World Bank, and banks’ annual reports . Panel regression techniques are employed, with fixed-effects models and clustered standard errors used as the preferred specification. The results show that customer growth and capital adequacy have a strong and statistically significant positive effect on deposit growth (p < 0.01), while foreign remittance growth is also positively associated with deposits (p < 0.05). Treasury-bill rates exhibit a positive effect in some model specifications (p < 0.10), whereas government expenditure is found to be negatively and significantly related to deposit growth (p < 0.05). In contrast, GDP growth, inflation, and branch expansion do not show robust effects across models. Robustness checks using alternative estimators and diagnostic tests confirm the reliability of the findings. The study contributes to the limited empirical literature on deposit dynamics in Ethiopian private banks by employing a decade-long panel dataset and incorporating additional macroeconomic variables, notably Treasury-bill rates and government expenditure, while providing policy-relevant insights for banks and monetary authorities.
Abstract: This study examines the factors affecting deposit growth in selected private commercial banks in Ethiopia. An explanatory research design was applied using secondary panel data from 2013 to 2022, covering 12 private commercial banks selected through purposive sampling. Data were collected from the National Bank of Ethiopia, the World Bank, and bank...
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