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THE INTERNAL CONTROL OVER FINANCIAL REPORTING AND BANK PERFORMANCE: A PILOT STUDY OF US BANKS

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Аннотация

Данное исследование анализирует компоненты внутреннего контроля в 30 банках США за период с 2013 по 2017 годы. Для решения вопроса о том, какие компоненты внутреннего контроля влияют на финансовые показатели банков США, использовались корреляционный анализ и модель наименьших квадратов (OLS). Результаты исследований могут быть применены к банкам и фирмам в Казахстане, в связи с чем предлагается проверить влияние внутреннего контроля на финансовые показатели организаций с точки зрения эффективности на основе международного опыта.

Об авторах

Aigul Kalmetova
Bang College of Business KIMEP University
Казахстан


Balzhan Zhussupova
Bang College of Business KIMEP University
Казахстан


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Для цитирования:


Kalmetova A., Zhussupova B. THE INTERNAL CONTROL OVER FINANCIAL REPORTING AND BANK PERFORMANCE: A PILOT STUDY OF US BANKS. Central Asian Economic Review. 2018;(5-6):96-107.

For citation:


Kalmetova A., Zhussupova B. THE INTERNAL CONTROL OVER FINANCIAL REPORTING AND BANK PERFORMANCE: A PILOT STUDY OF US BANKS. Central Asian Economic Review. 2018;(5-6):96-107.

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ISSN 2224-5561 (Print)