1استادیار حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی
2دانشیار مدیریت صنعتی، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی
3دانشجوی دکتری مدیریت مالی، دانشگاه علامه طباطبائی
چکیده
یکی از مشکلات اصلی در صنعت بانکداری ایران، فقدان مدلی جامع برای ارزیابی توان مالی بانکها با در نظر گرفتن شرایط بومی خاص صنعت بانکداری ایران میباشد. این پژوهش باهدف تدوین و طراحی مدلی برای این منظور انجام‌شده است. در ارزیابی توان مالی بانکها، میزان صحت و سلامت ذاتی بانکها موردسنجش قرار میگیرد. برای طراحی و تدوین مدل یادشده، ابتدا مدل مفهومی اولیه ارزیابی توان مالی بانکها با بررسیهای گسترده و استخراج ابعاد، مؤلفهها و شاخصهای پرکاربرد در این زمینه تدوین گردید. سپس این مدل در سه مرحله، روایی سنجی و بومیسازی شد. در مرحله نخست با برگزاری جلسات پنل خبرگان، روایی محتوایی ابعاد، مؤلفهها و شاخصها مورد بحث و بررسی قرار گرفت و اصلاحات لازم در مدل مفهومی اولیه انجام پذیرفت. در مرحله دوم با استفاده از نظرات خبرگان متشکل از اعضای هیأت علمی دانشگاهها، مدیران و کارشناسان مجرب حوزه بانکی و تحلیلگران صنعت بانکداری در بازار سرمایه، اعتبارسنجی ساختاری مدل صورت گرفت؛ و در نهایت در مرحله سوم، قابلیت اطمینان ابعاد و کل مدل مورد آزمایش قرار گرفت. مدل نهایی به‌دست‌آمده شامل 4 بُعد، 8 مؤلفه و 51 شاخص میباشد که میتواند به‌عنوان مدلی بومی و بدیع برای ارزیابی توان مالی بانکهای ایرانی مورداستفاده قرار گیرد. نتایج برآورد مدل نشان داد که بُعد وضعیت مالی، با 32 درصد وزن، بیشترین سهم را در میان ابعاد انعکاس‌دهنده توان مالی بانکهای ایرانی دارد. پس از بُعد وضعیت مالی، ابعاد وضعیت رقابتی، وضعیت مدیریت و وضعیت ریسک به ترتیب با اوزان 26، 25 و 16 در رتبههای بعدی قرار گرفتند.
One of the main problems in the Iranian Banking industry is lake of a comprehensive and native model for assessing financial strength of Iranian banks. So the aim of this study is to develop a model to meet this problem. Banks financial strength deal with banks inherent safety and soundness. To design and develop the model, an initial conceptual model was developed by extensive study of various dimensions, factors and indicators of assessing banks financial strength and extraction of widely used of them. Then, this conceptual model validated and localized at three steps. In the first step, content validity of the model was tested by expert panel and some modifications was made in the model. In the second step, construct validity of the model was tested based on opinions of expert panel formed of faculty members, managers and experts in the field of banking and related capital market financial analysts. Finally in the third step, reliability of the model was tested. The final model which is constructed from 4 dimensions, 8 factors and 51 indicators can be used as a native and novel model for assessing the financial strength of Iranian banks. The results show that the dimension of financial position with weight of 32 percent has the most contribution in reflecting Iranian banks financial strength. After that, the competitive position, the management position and the risk position with weights of 26, 25 and 16 percent, respectively have next ranks.
کلیدواژه‌ها [English]
Assessing, Bank, Financial Strength, model
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