The Impact of Corporate Governance on Financial Sustainability: Evidence from Egyptian Banks”
コーポレートガバナンスが財務の持続可能性に与える影響：エジプト銀行からの証拠 (AI 翻訳)
A. Fouad
🤖 gxceed AI 要約
日本語
本研究は、エジプトの銀行におけるコーポレートガバナンスが財務持続可能性に与える影響を10年間のパネルデータで分析。透明性とリスク管理の強化が財務パフォーマンスとESGスコア向上に寄与する一方、CEOの二重性は混合的な効果を示した。エマージング市場における持続可能な銀行業務への示唆を提供する。
English
This study examines how corporate governance mechanisms affect financial sustainability in Egyptian banks using a ten-year panel dataset. Findings show that transparency and risk management improve financial performance and ESG scores, while CEO duality has mixed effects. It provides evidence from an emerging market and practical implications for sustainable banking.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
エジプト銀行を対象とするが、ガバナンスとESGが財務持続可能性に与える影響の知見は、日本の金融機関にも示唆を与える。特にSSBJ開示や統合報告書で求められるガバナンスとESGの連携強化に参考となる可能性がある。
In the global GX context
As an empirical study from an emerging economy, this paper contributes to the global literature on governance, ESG, and financial sustainability. It offers insights for regulators and banks worldwide seeking to integrate sustainability into governance frameworks.
👥 読者別の含意
🔬研究者:This paper provides empirical evidence on the governance-ESG-financial performance nexus in an emerging market banking context.
🏢実務担当者:Banks can use the findings to enhance governance frameworks and integrate ESG for long-term financial sustainability.
🏛政策担当者:Regulators in emerging markets may consider similar governance and ESG requirements to promote sustainable banking.
📄 Abstract（原文）
This study examines the impact of corporate governance mechanisms on the financial sustainability of banks, with empirical evidence from the Egyptian banking sector. Using a balanced panel dataset of 10 banks over a ten-year period (N = 100 observations), the research investigates key governance variables, including board structure, audit committee independence, transparency, risk management practices, and CEO duality, and their relationship with financial performance indicators such as return on assets (ROA), return on equity (ROE), profit margin, and non-performing loans (NPLs), alongside ESG performance. The findings reveal that stronger governance practices—particularly enhanced transparency and effective risk management—are positively associated with improved financial sustainability. ESG scores also demonstrate a significant role in supporting long-term performance, reflecting the increasing importance of sustainable banking practices in emerging markets. Conversely, CEO duality shows mixed effects, indicating potential governance risks. The study contributes to the literature by providing empirical evidence from an emerging economy and offers practical implications for regulators, including the Central Bank of Egypt, and banking institutions seeking to strengthen governance frameworks and achieve sustainable financial performance. Keywords: Corporate Governance, Financial Sustainability, Banking Sector, ESG, Egyptian Banks, Risk Management, Board Independence, NPL, ROA, ROE
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.2139/ssrn.6470163first seen 2026-07-18 08:20:09
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