期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2015
卷号：4
期号：6
页码：324-332
DOI：10.5923/j.ijfa.20150406.02
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：Tunisia is one of the countries where the banking sector forms the core of the financial system. However, Tunisian banks have a high credit risk associated with low levels of profitability, liquidity and capitalization. The presence of these signs of fragility in the Tunisian banking system motivated us to study the determinants of this low profitability of banks. The contribution of this study consists to examine the impact of organizational variables, in addition to macroeconomic and financial variables, focusing primarily on the role played by the Board of Directors. The interest to this internal governance mechanism stems from the particularities of banks corporate governance. The empirical results of this study, contrary to expectations, show that the board of directors, despite its great importance, it granted only a limited place in Tunisian banks and it has several shortcomings in relation to its mission.
关键词：Profitability; Banks; Determinants; Board of directors
