Composição do Conselho de Administração e desempenho bancário em um pequeno estado insular em desenvolvimento: o caso de Curaçao

Autores

  • Sherma Muller Marketing Executive, Compliance Department, Inova Solutions N.V., Willemstad, Curacao. https://orcid.org/0000-0002-8911-5220
  • Karen Watkins-Fassler Researcher and lecturer, Business and Communication Faculty, Universidad Internacional de La Rioja (UNIR), Logroño, Spain. https://orcid.org/0000-0002-2715-9420

DOI:

https://doi.org/10.18046/j.estger.2021.161.4481

Palavras-chave:

tamanho do conselho de administração, diretórios múltiplos, diversidade de gênero, desempenho bancário, Curaçao

Resumo

Com base na teoria da agência, este trabalho contribui para a literatura avaliando os efeitos do tamanho do Conselho de Administração, a diversidade de gênero e os múltiplos diretórios sobre o desempenho dos bancos em Curaçao. Foram utilizados dados de relatórios anuais de bancos locais e suas subsidiárias. Os resultados das regressões lineares indicam uma relação positiva entre os diretórios múltiplos e o desempenho do banco, e uma associação negativa entre o desempenho dos bancos e a diversidade de gênero e o tamanho do diretório. É recomendável que a legislação de governança corporativa para bancos em Curaçao incorpore um número máximo de membros no Conselho, assim como promova múltiplos diretórios e cotas por gênero.

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Publicado

2021-09-02

Edição

Seção

Artigos de pesquisa

Como Citar

Composição do Conselho de Administração e desempenho bancário em um pequeno estado insular em desenvolvimento: o caso de Curaçao. (2021). Estudios Gerenciales, 37(161), 590-600. https://doi.org/10.18046/j.estger.2021.161.4481