بررسی نقش تعدیل‌کننده حاکمیت شرکتی در رابطه بین نوآوری و ثبات مالی با رشد بانک‌های پذیرفته‌شده در بورس اوراق بهادار تهران

حسن‌نیا, سحر; اقدامی, اسماعیل

نوع مقاله : مقاله پژوهشی

نویسندگان

¹ گروه حسابداری، موسسه آموزش عالی قدیر لنگرود، لنگرود، ایران.

² گروه حسابداری، واحد لاهیجان، دانشگاه آزاد اسلامی، لاهیجان، ایران.

چکیده

هدف اصلی تحقیق حاضر بررسی نقش تعدیل‌کننده حاکمیت شرکتی در رابطه بین نوآوری و ثبات مالی با رشد بانک‌های پذیرفته‌شده در بورس اوراق بهادار تهران است. بر این اساس متغیر وابسته تحقیق رشد بانک، متغیرهای مستقل‌ نوآوری مالی و ثبات مالی و متغیر تعدیل‌کننده حاکمیت شرکتی می‌باشد. این تحقیق یک تحقیق کاربردی از نوع توصیفی همبستگی می‌باشد. جامعه آماری بانک‌های پذیرفته‌شده در بورس اوراق بهادار تهران است. اطلاعات موردنیاز پژوهش از صورت‌های مالی 9 بانک‌ نمونه در دوره زمانی 1394 تا 1399 استخراج و با استفاده از روش رگرسیون ترکیبی در نرم‌افزار EViews10 تجزیه‌وتحلیل شد. بررسی مدل تحقیق بر اساس روش حداقل مربعات تعمیم‌یافته در سطح اطمینان %95 نشان داد بین نوآوری مالی و رشد دارایی بانک رابطه معنی‌داری وجود ندارد. بین نوآوری مالی و رشد وام بانکی رابطه مثبت و معنی‌داری وجود دارد. بین نوآوری مالی و رشد درآمد بانکی رابطه مثبت و معنی‌داری وجود دارد. بین ثبات مالی و رشد دارایی بانک رابطه معنی‌داری وجود ندارد. بین ثبات مالی و رشد وام بانکی رابطه مثبت و معنی‌داری وجود دارد. بین ثبات مالی و رشد درآمد بانکی رابطه مثبت و معنی‌داری وجود دارد. هم‌چنین حاکمیت شرکتی در رابطه میان نوآوری و ثبات مالی با رشد دارایی بانک، رشد وام بانکی و رشد درآمد بانکی نقش تعدیل‌کننده‌ای ندارد.

کلیدواژه‌ها

عنوان مقاله [English]

Investigating the moderating role of corporate governance in the relationship between innovation and financial stability with the growth of banks listed on the Tehran stock exchange

نویسندگان [English]

Sahar Hassania ¹
Esmail Eghdami ²

¹ Department of Accounting, Qadir Non-profit Higher Education Institute, Langrud, Iran.

² Department of Accounting, Lahijan Branch, Islamic Azad University, Lahijan, Iran.

چکیده [English]

The main purpose of this research is to investigate the moderating role of corporate governance in the relationship between innovation and financial stability with the growth of banks admitted to the Tehran Stock Exchange. Based on this, the dependent variable of bank growth research is the independent variables of financial innovation and financial stability and the moderating variable of corporate governance. This research is an applied research of descriptive correlation type. The statistical population is the banks admitted to the Tehran Stock Exchange. The information needed for the research was extracted from the financial statements of 9 sample banks in the period of 2014 to 2019 and analyzed using the combined regression method in EViews10 software. Examining the research model based on the generalized least squares method at the 95% confidence level showed that there is no significant relationship between financial innovation and bank asset growth. There is a positive and significant relationship between financial innovation and bank loan growth. There is a positive and significant relationship between financial innovation and bank income growth. There is no significant relationship between financial stability and bank asset growth. There is a positive and significant relationship between financial stability and bank loan growth. There is a positive and significant relationship between financial stability and bank income growth. Also, corporate governance does not play a moderating role in the relationship between innovation and financial stability with bank asset growth, bank loan growth and bank income growth.

کلیدواژه‌ها [English]

Bank growth
Corporate governance
Financial innovation
Financial stability

مراجع

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مطالعات راهبردی مالی و بانکی

بررسی نقش تعدیل‌کننده حاکمیت شرکتی در رابطه بین نوآوری و ثبات مالی با رشد بانک‌های پذیرفته‌شده در بورس اوراق بهادار تهران

مراجع

مراجع

دوره 1، شماره 2
شهریور 1402
صفحه 126-138

بررسی نقش تعدیل‌کننده حاکمیت شرکتی در رابطه بین نوآوری و ثبات مالی با رشد بانک‌های پذیرفته‌شده در بورس اوراق بهادار تهران

مراجع

مراجع

دوره 1، شماره 2شهریور 1402صفحه 126-138

دوره 1، شماره 2
شهریور 1402
صفحه 126-138