This paper aims at highlighting the significance of banking regulations for the determination of bank performance (financial and risk management). From the World Bank data set, eight factors of regulatory guidelines (entry barriers, the permissibility of activities, deposit insurance scheme, capital requirement, information disclosure, supervision, external monitoring, and governance structure) across 129 countries are identified. The impact of each factor on bank performance is analyzed by applying multiple regression and stepwise regression models. The empirical findings indicate the positive impact of stringency of regulations regarding permissibility of activities and supervision on the financial performance of banks. Capital requirement stringency and external monitoring regulations negatively affect financial performance. The risk management effort of banks improves with the stringency of regulations regarding activities permitted, capital requirement, and external monitoring. All these factors influencing performance across heterogeneous banking system can pave the way towards the development of uniform global banking regulatory practices. Uniform global banking regulations can be an assured solution for the smooth functioning of banks at the international level.

本文旨在强调银行法规对确定银行绩效（财务和风险管理）的重要性。根据世界银行的数据集，确定了129个国家/地区的八项监管准则要素（进入壁垒，活动的可允许性，存款保险计划，资本要求，信息披露，监督，外部监控和治理结构）。通过应用多元回归和逐步回归模型分析了每个因素对银行绩效的影响。实证结果表明，有关活动许可和监管的严格规定对银行的财务绩效产生了积极影响。资本要求的严格性和外部监控法规对财务绩效产生负面影响。随着关于允许的活动，资本要求和外部监控的法规的严格性，银行的风险管理工作得到了改善。所有影响异构银行系统绩效的因素都可以为统一的全球银行监管实践的发展铺平道路。统一的全球银行业法规可以确保国际水平上银行的平稳运转。