بررسی تأثیر برخی از اصول حاکمیت شرکتی بر ریسک اعتباری در بانک‌های منتخب خصوصی و دولتی در ایران

اقتصاد پولی مالی

مقاله 2، دوره 28، بهار و تابستان 1400 - شماره پیاپی 21، شهریور 1400، صفحه 31-56   

نوع مقاله: پژوهشی

شناسه دیجیتال (DOI): 10.22067/mfe.2021.16455.0

نویسندگان

ساره درافشانیان^{* 1}؛ مصطفی سلیمی فر²؛ علی حسین صمدی³

¹دانشجوی دکتری اقتصاد دانشگاه فردوسی مشهد

²استاد دانشگاه فردوسی مشهد

³استاددانشگاه شیراز

چکیده

چکیده
ثبات نظام بانکی در گرو عملکرد بهینه و کاهش ریسک بانک‌هاست. هدف مقاله حاضر، بررسی و مقایسه تأثیر به‌کارگیری برخی از اصول حاکمیت شرکتی بر ریسک اعتباری بانک‌های خصوصی و دولتی منتخب طی سال‌های 1390 الی 1396 در ایران است. ازاین­رو پس از محاسبه ریسک اعتباری با استفاده از الگوی پیشنهادی کمیته بازل برای هریک از بانک‌ها، ارتباط میان حقوق سهام‌داران و اندازه هیئت‌مدیره به‌عنوان دو متغیر نماینده اصول حاکمیت شرکتی و نیز اندازه بانک و بازدهی دارایی‌ها به‌عنوان متغیر کنترل بر ریسک اعتباری موردبررسی قرار گرفته ‌است. نتایج تحقیق حاکی از آن است که در هر دو گروه بانک‌های دولتی و خصوصی حقوق سهام‌داران بر روی ریسک اعتباری اثر معنی‌داری ندارد. افزایش اندازه هیئت‌مدیره در بانک‌های دولتی ریسک اعتباری را بیش از بانک‌های خصوصی کاهش می‌دهد و افزایش اندازه بانک‌ها ریسک اعتباری را در هر دو گروه از بانک‌ها‌ی دولتی و خصوصی افزایش می‌دهد. در بانک‌های خصوصی افزایش در بازده دارایی‌ها باعث کاهش ریسک اعتباری شده، درحالی‌که در بانک‌های دولتی بازده دارایی‌ها اثر معنی‌داری بر ریسک اعتباری ندارد.

کلیدواژه‌ها

ریسک اعتباری؛ حاکمیت شرکتی؛ بانک خصوصی؛ بانک دولتی؛ اندازه هیئت‌مدیره؛ حقوق سهام‌داران

سایر فایل های مرتبط با مقاله

Extended abstract 21.pdf

مراجع

 

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