Governance, efficiency and risk taking in Chinese banking

• Published in: The British accounting review Vol. 49; no. 2; pp. 211 - 229
• Main Authors: Dong, Yizhe, Girardone, Claudia, Kuo, Jing-Ming
• Format: Journal Article
• Language: English
• Published: Elsevier Ltd 01.03.2017
• Subjects: Asset quality; Bank efficiency; Bank ownership; Board governance; Chinese banking sector; Performance-related compensation; Performance-related compensation; Bank ownership; Board governance; Bank efficiency; Asset quality; Chinese banking sector

We employ a hand-collected unique dataset on banks operating in China between 2003 and 2011 to investigate the impact of board governance features (size, composition and functioning) on bank efficiency and risk taking. Our evidence suggests that board characteristics tend to have a greater influence...