Does the Corporate Governance Profile Really Impact on Firm Performance and Bank Allowances?

This paper investigates whether there are relationships between corporate governance characteristics, firms' performance, credit allocation and merit of credit. We hoped to find some influences of qualitative characteristics, which are often overlooked. The study look at 75,512 firms (European and not) analysed over 7 years. We find out: (i) significant differences between Countries' corporate governance; (ii) no significant relations between firm performance, level of indebtedness and the adopted indicators; (iii) significant relationship between Integrated Rating and corporate governance indicators; (iv) maybe human capital is an important perspective for more efficient banking practices, but now it is not take into account