ارزیابی تاثیر شاخص‌های سلامت بانکی بر سودآوری بانک‌های تجاری غیردولتی ایران

نوع مقاله : مقاله پژوهشی

نویسنده

گروه اقتصاد، دانشکده اقتصاد و مدیریت، دانشگاه تبریز، تبریز، ایران.

چکیده
هدف: در کشورهای درحال‌توسعه، از جمله ایران، مدیریت بهینه ریسک‌های مالی و ارتقا بازدهی در بانک‌ها از چالش‌های اساسی است. این پژوهش به ارزیابی تاثیر نسبت‌های کلیدی مالی بر نرخ بازده تعدیل‌شده بر اساس ریسک در بانک‌های تجاری غیردولتی ایران می‌پردازد، تا به شناسایی مولفه‌های اثرگذار در بهبود عملکرد بانکی و کاهش ریسک منجر شود.
روش‌شناسی پژوهش: این مطالعه از داده‌های 17 بانک تجاری غیردولتی ایران طی سال‌های 1394 تا 1401 بهره می‌برد و با استفاده از روش گشتاورهای تعمیم‌یافته (GMM) به تحلیل روابط میان متغیرها می‌پردازد.
یافته‌ها: نتایج تحقیق حاکی از آن است که وقفه متغیر RORAC تاثیر منفی و معناداری بر مقدار کنونی آن داشته و نشان‌دهنده وابستگی زمانی این شاخص است. همچنین، نرخ بازده حقوق صاحبان سهام و نسبت کفایت سرمایه، تاثیر مثبت و معناداری بر RORAC نشان می‌دهند، در حالی که نسبت مطالبات غیرجاری و بازده دارایی با اثری منفی بر این شاخص همراه بوده‌اند.
اصالت/ارزش‌افزوده علمی: این مطالعه با ارایه شواهدی جدید از نقش موثر نسبت‌های مالی در مدیریت ریسک بانکی و بهبود کارایی مالی، پیشنهاداتی کاربردی برای مدیران بانکی و سیاست‌گذاران اقتصادی فراهم می‌آورد تا با تمرکز بر ارتقا کفایت سرمایه و کاهش نسبت مطالبات غیرجاری، به تدوین سیاست‌های کارآمدتری برای مدیریت ریسک و بهینه‌سازی بازدهی بپردازند.

کلیدواژه‌ها

موضوعات


عنوان مقاله English

Evaluating the impact of banking health indicators on the profitability of non-governmental commercial banks in Iran

نویسنده English

Niloofar Sadat Hoseini
Department of Economics, Faculty of Economics and Management, University of Tabriz, Tabriz, Iran.
چکیده English

Purpose: In developing countries, including Iran, optimal financial risk management and performance enhancement in banks are major challenges. This research examines the impact of key financial ratios on the risk-adjusted return on capital (RORAC) in non-governmental commercial banks in Iran, aiming to identify influential components that enhance banking performance and reduce risk.
Methodology: This study utilizes data from 17 non-governmental commercial banks in Iran over the period 2015 to 2022 and employs the Generalized Method of Moments (GMM) to analyze the relationships among variables.
Findings: The findings indicate that the lagged RORAC variable has a negative and significant effect on its current value, reflecting temporal dependency in this indicator. Moreover, the return on equity and capital adequacy ratio exhibit a positive and significant effect on RORAC, while the non-performing loan ratio and return on assets have a negative impact on this metric.
Originality/Value: This study provides new insights into the effective role of financial ratios in banking risk management and financial efficiency improvement. It offers practical recommendations for bank managers and policymakers to focus on enhancing capital adequacy and reducing non-performing loans in order to develop more effective strategies for risk management and performance optimization.

کلیدواژه‌ها English

Financial ratios
Risk-adjusted return on capital
Banking risk management
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