شناسایی و رتبه‌بندی شاخص‌های کارایی حسابداری در صنعت بانکداری با تأکید بر بانکداری بدون ربای ایران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دکتری مدیریت مالی، دانشگاه امام صادق علیه السلام، تهران، ایران

2 دانشجوی دکتری مدیریت مالی، دانشگاه امام صادق علیه السلام، تهران، ایران

3 دانشجوی دکتری مدیریت تکنولوژی، دانشگاه علم و صنعت، تهران، ایران

چکیده

تبیین معیارهای کارایی در هر صنعتی، از جمله مقدمات سرمایه‌گذاری و انتخاب شرکت در آن صنعت است. سرمایه‌گذاران بورس اوراق بهادار تهران برای انتخاب سهام از صنعت بانکداری، با توجه به پیچیدگی صورت‌های مالی و رویه‌های حسابداری آن، از معیارهای مشخصی جهت انتخاب سهام استفاده می‌کنند. هدف این پژوهش، ارزیابی نظام بانکی کشور از حیث کارایی مبتنی بر شاخص‌های حسابداری، می‌باشد. پژوهش حاضر در پی پاسخگویی به این است که معیارهای کارایی حسابداری در صنعت بانکداری بدون ربای ایران چیست و از بین معیارهای موجود در ادبیات موضوع، کدام معیارها مدنظر سرمایه‌گذاران است و رتبه‌بندی این معیارها چگونه است. جهت پاسخگویی به این سؤالات در پژوهش حاضر از روش‌های تحقیق گوناگونی از جمله تاپسیس استفاده شده است. از بین 15 معیار کارایی حسابداری، تعداد 10 معیار مورد تأیید قرار گرفتند که می‌توان به نسبت ذخیره مطالبات مشکوک‌الوصول به تسهیلات و بازده حقوق صاحبان سهام اشاره کرد. از منظر سرمایه‌گذاران، بازده حقوق صاحبان سهام مهمترین عامل در بررسی سهام بانکی­ ها می‌باشد. نسبت ذخیره مطالبات مشکوک‌الوصول به تسهیلات نیز دومین شاخص کارایی موثر از منظر سرمایه‌‌گذاران است. همچنین، درصد تسهیلات به سپرده سومین شاخص انتخابی سرمایه‌گذاران است.

کلیدواژه‌ها


عنوان مقاله [English]

Identify and Rank Accounting Performance Indicators in the Banking Industry with Emphasis on interest-free (Riba) Banking in Iran

نویسندگان [English]

  • Hammed Tajmir riyahi 1
  • Reza Yarmohammadi 2
  • Mohammad Rahmati 3
1 Ph.D of Finance at Imam Sadiq (A.S.) University
2 PhD Student in Finance at Imam Sadiq (A.S.) University
چکیده [English]

Explaining the criteria of efficiency in any industry, is one of the prerequisites for investing and choosing a company in that industry. Investors of Tehran Stock Exchange use certain criteria for selecting stocks from the banking industry due to the complexity of financial statements and its accounting procedures. The purpose of this paper is to evaluate the banking system of the country in terms of efficiency based on accounting indicators. this paper seeks to answer what are the criteria for accounting efficiency in the Riba banking industry in Iran? And among the criteria in the literature, which criteria are considered by investors and what is the ranking of these criteria? To answer these questions, we used TOPSIS methods. According to the results of paper, Out of 15 accounting efficiency criteria, 10 criteria were approved, which we can refer to the ratio of the reserve of doubtful receivables to facilities and return on equity. From the investors' point of view, the return on equity is the most important factor in examining the shares of banks. The ratio of doubtful receivables to facilities is also the second most effective efficiency indicator from the perspective of investors. In finally, deposit facility percentage is the third indicator selected by investors.

کلیدواژه‌ها [English]

  • Islamic Banking
  • Efficiency
  • Accounting Criteria
  • Stock Exchange
  • Riba Banking
  • TOPSIS method
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