اندازه‌گیری سلامت مالی بانک‌ها و اثر پذیری آن از اقلام زیر خط ترازنامه

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار گروه بانکداری، پژوهشکده پولی و بانکی، تهران، ایران

2 استادیار دانشکده اقتصاد دانشگاه خوارزمی

چکیده

افلام زیر خط ترازنامه از طرق مختلف بر سلامت مالی بانک‌ها اثرگذار است. به‌طوری‌که اقلام زیر خط ترازنامه با اثر گذاری بر ریسک اعتباری و ریسک نقدینگی و سودآوری می‌تواند بر سلامت مالی بانک‌ها اثر گذار باشد. در سال‌های اخیر اقلام زیر خط ترازنامه رشد داشته است. همین موضوع سلامت مالی آنها را متأثر ساخته است. با توجه به اهمیت موضوع اثر اقلام زیرخط ترازنامه بر سلمت مالی بانک‌ها بررسی شده است. به همین منظور از داده‌های سالانه شبکه بانکی کشور در دوره زمانی 1380-1401استفاده شده است. برای طراحی معیار سلامت مالی بانک‌ها از رویکرد شاخص‌سازی استفاده شد ه است و برای اندازه‌گیری اثر اقلام زیر خط ترازنامه بر سلامت مالی بانک‌ها از رویکرد اقتصاد سنجی با متدولوژی ARDL استفاده شده است. با توجه به اینکه اثر اقلام زیر خط ترازنامه می‌تواند غیر خطی باشد، علاوه بر بررسی نسبت اقلام زیر خط ترازنامه در سطح، از توان دو این نسبت نیز در مدل استفاده شده است. همچنین از آنجا که اثر اقلام زیر خط ترازنامه بر حسب نوع مالکیت می‌تواند بر سلامت مالی متفاوت باشد از حاصضرب نسبت اقلام زیر خط در نوع مالکیت به عنوان یک عامل اثر گذار بر سلامت مالی بانک‌ها در نظر گرفته شده است. همچنین از آنجا که اثر اقلام زیر خط ترازنامه بر حسب اندازه بر سلامت مالی بانک‌ها متفاوت است، این موضوع نیز بررسی شده است. نتایج بررسی بیانگر اثر مثبت اقلام زیر خط ترازنامه بر سلامت مالی و اثر منفی اقلام زیر خط ترازنامه به توان دو بر سلامت مالی بانک‌ها است.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Measuring the Financial Soundness and its Effectiveness from the Off-balance sheet

نویسندگان [English]

  • Azam Ahmadyan 1
  • Mohammad Nasresfahani 2
1 Assistant Prof, Faculty in Banking Department, Monetary and Banking research Institute, Tehran, Iran
2 Assistant Professor, Department of Economics and Islamic Banking, Faculty of Economics, Kharazmi University
چکیده [English]

Off-balance sheets affect the financial soundness of banks in various ways. So the items off- balance sheet can affect the financial soundness of banks by affecting credit risk, liquidity risk and profitability. In recent years, the off- balance sheet have grown. This issue has affected their financial soundness. Considering the importance of the issue, the effect of balance sheet items on the financial soundness of banks has been investigated. For this purpose, the annual data of the Iranian banking network during 2011-2022 has been used. The indexing approach has been used to design the financial soundness indicator, and the econometric approach and ARDL methodology has been used to measure the effect of off- balance sheet on the financial soundness of banks. Considering that the effect of off- balance sheet can be non-linear, in addition, off-balance sheet^2 has also been used in the model. Also, since the effect of off- balance sheet depending on the type of ownership can be different on the financial soundness, the ratio of off-balance sheet in the type of ownership is considered as a factor affecting the financial soindness of banks. Also, since the effect of off- balance sheet varies according to size of banks, , this issue has also been investigated. The results of the study show the positive effect of the ratio of off- balance sheet on the financial soindness and the negative effect of the ratio of off- balance sheet ^2 on the financial soundness.

کلیدواژه‌ها [English]

  • Size
  • Ownership
  • Financial soundness
  • Off-balance sheet
 
 
منابع
ثقفی، علی و سیف، ولی اله. (1384). شناسایی و اندازه گیری نسبتهای مالی و متغیرهای اقتصادی بنیادی موثر بر سلامت و ثبات نظام بانکی در ایران. پژوهشنامه اقتصادی، 5(17)، 111-65.
چالاکی، پری؛ حیدری، مهدی و داداش زاده، عزیز. (1395). بررسی عوامل تأثیرگذار بر نقدینگی بانک‌ها و موسسه‌های مالی اعتباری ایران. راهبرد مدیریت مالی، 4(1)، 59-76.
دولو، مریم؛ قلری، حسن و صفری، آرین. (1396). اقلام زیر خط ترازنامه و عملکرد بانک‌های تجاری. راهبرد مدیریت مالی، 5(2)، 158-135.
 
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