董事会特征对坦桑尼亚阿鲁沙和达累斯萨拉姆储蓄信贷合作社财务绩效的影响

Lilian Mlay, S. Temu, L. Mataba
{"title":"董事会特征对坦桑尼亚阿鲁沙和达累斯萨拉姆储蓄信贷合作社财务绩效的影响","authors":"Lilian Mlay, S. Temu, L. Mataba","doi":"10.56279/ter.v13i1.162","DOIUrl":null,"url":null,"abstract":"This paper examines the impact of board characteristics—such as size, gender diversity, skills, and meeting frequency—on the financial performance of SACCOSs in Tanzania. The study focused on three financial performance indicators: net loan income, operating efficiency ratio, and deposit-to-asset ratio. Descriptive statistics and linear regression models were used to analyse panel data collected from financial reports of 198 SACCOSs for five years (2014–2018). The results show a positive and significant relationship between financially-skilled board member(s) and the depositto-asset ratio; conversely, they were negatively associated with the operating efficiency ratio. The results further show that board meetings are positively and significantly related to net loan income, whereas board size is positively associated with the operating efficiency ratio. Moreover, the paper found no evidence of a relationship between women’s board members and financial performance. Impliedly, having financially-skilled directors on a board and regular board meetings facilitated financial performance in a SACCOS. Thus, the paper calls for board members to have financial skills, and boards to conduct regular meetings for constructive advice and effective monitoring to boost financial performance. \nJEL Classification: G2, G20, G3, G30, G39, M49","PeriodicalId":91807,"journal":{"name":"Tanzanian economic review","volume":"20 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"The Impact of Board Characteristics on the Financial Performance of Savings and Credit Co-operative Societies in Arusha and Dar es Salaam, Tanzania\",\"authors\":\"Lilian Mlay, S. Temu, L. Mataba\",\"doi\":\"10.56279/ter.v13i1.162\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper examines the impact of board characteristics—such as size, gender diversity, skills, and meeting frequency—on the financial performance of SACCOSs in Tanzania. The study focused on three financial performance indicators: net loan income, operating efficiency ratio, and deposit-to-asset ratio. Descriptive statistics and linear regression models were used to analyse panel data collected from financial reports of 198 SACCOSs for five years (2014–2018). The results show a positive and significant relationship between financially-skilled board member(s) and the depositto-asset ratio; conversely, they were negatively associated with the operating efficiency ratio. The results further show that board meetings are positively and significantly related to net loan income, whereas board size is positively associated with the operating efficiency ratio. Moreover, the paper found no evidence of a relationship between women’s board members and financial performance. Impliedly, having financially-skilled directors on a board and regular board meetings facilitated financial performance in a SACCOS. Thus, the paper calls for board members to have financial skills, and boards to conduct regular meetings for constructive advice and effective monitoring to boost financial performance. \\nJEL Classification: G2, G20, G3, G30, G39, M49\",\"PeriodicalId\":91807,\"journal\":{\"name\":\"Tanzanian economic review\",\"volume\":\"20 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-08-07\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Tanzanian economic review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.56279/ter.v13i1.162\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Tanzanian economic review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.56279/ter.v13i1.162","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 1

摘要

本文考察了董事会特征(如规模、性别多样性、技能和会议频率)对坦桑尼亚saccos财务绩效的影响。该研究主要关注三个财务绩效指标:净贷款收入、经营效率比率和存款与资产比率。本文采用描述性统计和线性回归模型对198家saccos的5年(2014-2018年)财务报告中的面板数据进行了分析。结果表明,财务技能熟练的董事与存款资产比率之间存在显著的正相关关系;相反,它们与运行效率比呈负相关。结果进一步表明,董事会会议与净贷款收入呈正相关,而董事会规模与经营效率率呈正相关。此外,该论文没有发现女性董事会成员与财务业绩之间存在关系的证据。不言而喻,在董事会中拥有精通财务的董事和定期召开董事会会议有助于SACCOS的财务绩效。因此,该文件呼吁董事会成员具备财务技能,董事会应定期召开会议,提供建设性建议和有效监督,以提高财务绩效。JEL分类:G2、G20、G3、G30、G39、M49
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Impact of Board Characteristics on the Financial Performance of Savings and Credit Co-operative Societies in Arusha and Dar es Salaam, Tanzania
This paper examines the impact of board characteristics—such as size, gender diversity, skills, and meeting frequency—on the financial performance of SACCOSs in Tanzania. The study focused on three financial performance indicators: net loan income, operating efficiency ratio, and deposit-to-asset ratio. Descriptive statistics and linear regression models were used to analyse panel data collected from financial reports of 198 SACCOSs for five years (2014–2018). The results show a positive and significant relationship between financially-skilled board member(s) and the depositto-asset ratio; conversely, they were negatively associated with the operating efficiency ratio. The results further show that board meetings are positively and significantly related to net loan income, whereas board size is positively associated with the operating efficiency ratio. Moreover, the paper found no evidence of a relationship between women’s board members and financial performance. Impliedly, having financially-skilled directors on a board and regular board meetings facilitated financial performance in a SACCOS. Thus, the paper calls for board members to have financial skills, and boards to conduct regular meetings for constructive advice and effective monitoring to boost financial performance.  JEL Classification: G2, G20, G3, G30, G39, M49
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:604180095
Book学术官方微信