Employees' perception on financial performance and corporate governance in commercial banks

Generally, corporate governance plays an important role to maintain the security and reliability of financial system and banking sector. Corporate governance paves a way to balance risk-taking and improves business prudence, affluence, and corporate accountability with crucial aims to realise the interest of long-term stakeholders. This research examines corporate governance models and their impacts on banks' financial performance with 425 participants in evidence of Nepalese commercial banks. Here, return on asset (ROA) and return on equity (ROE) is exploited as an indicator of financial performance. The factors considered in this work are corporate governance policies and practices, the board size, disclosure policies and practices, gender diversity, diversity of ethnic groups, diversity of the ethnic group, diversity of scheduled castes, and diversity of the low-income group. In addition, analysis is carried out by using the Statistical Package for the Social Sciences (SPSS) for the obtained data. Also, it finds the relationship between corporate governance and financial performance variables using the Pearson correlation, regression, frequency analysis, statistics descriptive, ANOVA analysis, and performance analysis. The analysis is conducted with female frequency (53.6%) more than that of males (46.4%).