L’effet modérateur du taux d’intérêt sur l’influence des mécanismes de gouvernance et le risque de crédit dans les institutions de microfinance au Cameroun

Abstract

The purpose of this article is to highlight the moderating effect of interest rates on the influence of internal governance mechanisms and credit risk in microfinance institutions in Cameroon. Microfinance institutions in Cameroon. To achieve this objective, data were collected from 100 microfinance institutions using a questionnaire. Multiple regressions performed using SPSS 20 software that: the interest rate moderates only the relationship between board size and 30-day PaR. The microfinance institutions could therefore adjust board size according to the with the interest rate to optimize credit risk reduction. Credit risk. Regulators such as the COBAC and MINFI could take this interaction between board size and interest rate into account when when drawing up guidelines and standards on governance and credit risk in MFIs and credit risk in MFIs.

Keywords: Governance, Interest rates, MFIs, Credit risk"

JEL Classification: M15

Article Type: Empirical Research