HIGHLIGHTS
- who: Ellis Kofi Akwaa-Sekyi and Jordi Moreno Gené from the Universitat de Lleida (Spain), Catholic University College of Ghana (Ghana) have published the Article: Effect of internal controls on credit risk among listed Spanish banks, in the Journal: (JOURNAL)
- what: 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 risk. This approach provides -359- another dimension of the relationships between internal controls and credit risk to add . . .
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