نوع مقاله : پژوهشی

نویسندگان

1 دانشجوی دکتری اقتصاد دانشگاه فردوسی مشهد

2 استاد دانشگاه فردوسی مشهد

3 استاددانشگاه 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

 
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