Effect of internal controls on credit risk among listed Spanish banks

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Akwaa Sekyi, Ellis Kofi ; Moreno Gené, Jordi (2016)
  • Publisher: OmniaScience
  • Journal: (issn: 1697-9818)
  • Related identifiers: doi: 10.3926/ic.703
  • Subject: A | Internal controls | Credit risk | agency problem, banking, credit risk, internal controls | :Economia i organització d'empreses::Macroeconomia::Finances [Àrees temàtiques de la UPC] | Financial risk management -- Spain | Agency problem | Banking | Gestió del risc financer -- Espanya | Préstecs bancaris -- Espanya | Bank loans -- Spain | General Works
    mesheuropmc: education | health care economics and organizations

<p><strong>Purpose: </strong>The paper examines the effectiveness of internal control systems, explores the exposure of Spanish banks to the dangers of default as a result of internal control systems and establishes a relationship between internal controls and credit ri... View more
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