اقلام خارج ترازنامه و عملکرد بانک‌های تجاری

دولو, مریم; قلری, حسن; صفری, آرین

doi:10.22051/jfm.2017.14510.1317

اقلام خارج ترازنامه و عملکرد بانک‌های تجاری

نوع مقاله : مقاله پژوهشی

نویسندگان

¹ استادیار گروه مالی دانشکده مدیریت و حسابداری دانشگاه شهید بهشتی

² کارشناس ارشد حسابداری دانشگاه آزاد اسلامی واحد الکترونیکی

³ کارشناس ارشد مالی دانشگاه تهران

10.22051/jfm.2017.14510.1317

چکیده

هدف پژوهش حاضر، بررسی اثر اقلام خارج ترازنامه بر ریسک، اهرم مالی، نقدینگی و سودآوری بانکها است. برای این منظور نمونه‌ای متشکل از 10 بانک پذیرفته‌شده در بورس اوراق بهادار تهران طی سال‌های 1388 تا 1394 موردبررسی قرار گرفت. جهت آزمون رابطهی بین اقلام خارج ترازنامه با ریسک، اهرم مالی، نقدینگی و سودآوری بانکهای تجاری از رگرسیون داده‌های ترکیبی استفاده گردید. نتایج حاصله نشان می‌دهد که اقلام خارج ترازنامه بیش از آن‌که بر ریسک و نقدینگی اثرگذار باشد بر سودآوری و اهرم مالی مؤثر است. افزایش اعتبارات اسنادی برخلاف ضمانتنامهها، بدون تأثیر بر سایر جنبههای عملکرد بانکها سودآوری بانک را کاهش میدهد. این در حالی است که وجوه اداره شده علیرغم افزایش سودآوری، با افزایش اهرم مالی میتواند ریسک اعتباری بانک را افزایش دهد و این مؤسسه‌ها را در ایفای تعهدات خود دچار مشکل کند.

کلیدواژه‌ها

20.1001.1.23453214.1396.5.2.6.2

عنوان مقاله [English]

Off-Balance Sheet Activities and Commercial Banks' Performance

نویسندگان [English]

Maryam Davallou ¹
Hasan Ghalari ²
Arian Safari ³

¹ Shahid Beheshti University

² Islamic Azad University

³ Tehran University

چکیده [English]

The purpose of this paper is to analyze the effect of off-balance sheet activities on banks' risk, financial leverage, liquidity and profitability. Thus, a sample of 10 listed banks on Tehran stock exchange from 1388 to 1394 is considered. A panel data regression is used to test the relationship between off-balance sheet activities and commercial banks' risk, liquidity, financial leverage and profitability. Results show that the influence of off-balance sheet activities on banks' leverage and profitability is more than the influence of off-balance sheet activities on banks' risk and liquidity. Increasing amount of letters of credit in contrast to guarantees, decrease profitability without affecting other aspects of banks' performance. However managed funds in one hand increase profitability, and in the other hand increase financial leverage and this can increase banks' credit risk and put banks thorough some troubles meeting their obligations.
Key words: Off-balance Sheet Activities, Risk, Financial Leverage, Liquidity
JEL Classification: G20,G21.

کلیدواژه‌ها [English]

Off-Balance Sheet Activities
risk
Financial Leverage
Liquidity

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