INSTITUTIONAL ANALYSIS OF THE RECOMMENDATION Z FROM THE POLISH FINANCIAL SUPERVISION AUTHORITY ON THE PRINCIPLES OF INTERNAL GOVERNANCE IN BANKS
| Autor: | Katarzyna KURZĘPA-DEDO |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | Humanities and Social Sciences, Vol 31, Iss 3, Pp 37-58 (2024) |
| Druh dokumentu: | article |
| ISSN: | 2300-5327 2300-9918 28485327 |
| DOI: | 10.7862/rz.2024.hss.29 |
| Popis: | Corporate governance, which includes, among others, the bank management system, bank organization, and mutual relations of people performing key functions in the bank, after the global financial crisis of 2007, became one of the leading aspects in which banks, as well as national microprudential supervisory authorities, must pay special attention to. This paper aims to present the results of the institutional analysis of the recommendation of the Polish Financial Supervision Authority regarding internal governance in banks, carried out using a normative set method. Thanks to the application of this research method, the sources of the titular recommendation, its administrators, main beneficiaries, and maleficences are determined, and the selected resulting action plan regarding the policy of approving new banking products is reconstructed. The article also contains conclusions resulting from the application of the normative set method to the interpretation of regulations classified as soft law. |
| Databáze: | Directory of Open Access Journals |
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