مدلی برای ارزیابی توان مالی بانک‌های ایرانی

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی

2 دانشیار مدیریت صنعتی، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی

3 دانشجوی 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.

کلیدواژه‌ها


عنوان مقاله [English]

A Model for Assessing the Financial Strength of the Iranian Banks

نویسندگان [English]

  • Mohamadjavad Salimi 1
  • Payam Hanafizade 2
  • Abolfazl Jafari 3
1 alame tabatabaee university
2 alame tabatabaee university
3 alame tabatabaee university
چکیده [English]

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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