علي محمد جابر


The main question that can be asked here is what is the impact of corporate governance and transparency in the process of evaluating the performance of banks? The answer that can be given is in the importance of the subject of governance and its impact on the performance of banks and thus on performance evaluation, because governance is good management that can be trusted their actions and that these actions are reflected on its financial performance, which can assess their performance easily the existence of corporate governance, as well as the transparency of accounting information disclosed by management that are relied upon in the process of evaluating the financial performance of any means having a transparent proof of good performance.

The aims of the thesis is to describe the effects of governance and transparency to evaluate the performance of banks and to achieve this goal it require to measure all of the variables (governance, transparency and performance evaluation) as follows:

– Governance: governance was measured through the two measures, the first was designed by the researcher and depends directly on the legislation and the laws of Iraq and the second is a global index to measure corporate governance depends on the principles of the OECD.

– Transparency: the dependence on the index, S & P.

– Performance Evaluation: What is meant here the evaluation of financial performance and has been relying on financial ratios (capital adequacy, liquidity, leverage, return on assets and return on equity )

 The study of these indicators on a sample of private banks for a period of two years 2013 and 2014 and found that both governance and transparency have an impact in the performance of these banks, but the process of evaluating the impact of transparency was more than the impact of governance on performance.

  Through the results that have been reached shows that legislation and Iraqi laws do not compensate for the absence of the principles of governance should therefore be on the banks commitment to the principles of the OECD or issued by the Basel and also on the competent authorities to issue local principles of corporate governance, and also that the rate of follow the banks of the principles of corporate governance OECD was very weak as the figure was 43% in 2013 and 41% in 2014 and suffered the percentage of transparency in banks it was 63% for 2013 and 56% in 2014.