مدى تطبيق الحوكمة المؤسسية في المصارف اليمنية وفقًا لمبادئ لجنة (بازل)

Abstract

To study the extent to which corporate governance is applied in Yemeni banks according to the principles of the Basel Committee.The study aimed to identify the reality of the practice of governance in the banking sector in Yemen and the extent of the banks' commitment to applying the principles of "institutional governance" adopted by the Basel Committee and called for their application in banking institutions in different countries. The study used descriptive analytical method. ) Commercial and Islamic banks operating in Yemen, whose activity exceeds 75% of the activity of the banking sector. The questionnaire was used as a tool for collecting information and the data collected through the SPSS program were analyzed. The study concluded a number of conclusions, the most important of which is that the Yemeni banks apply corporate governance in accordance with the Basel Principles in a medium degree regarding the efficiency and qualification of board members, Achieving strategic and supervision goals of the performance of banks. However, the study showed a low level of transparency and disclosure in the operations of banks, and the lack of commitment of Yemeni banks to implement policies for wages and rewards commensurate with the objectives and strategies of banks in the long term.The study has led to a number of recommendations, including the need to strengthen the culture of governance and work to create a unified vision of the concept of governance of financial and banking institutions in Yemen through the development of a national guide for corporate governance.