شناسایی ابزار مدیریت سود در نظام بانکداری بدون ربا در ایران: ارزیابی مقایسه‌ای اهمیت LLP و STGL در رهیافت Cornett

نوع مقاله : پژوهشی

نویسندگان

• مهدی قائمی اصل ¹
• صادق بافنده ایمان دوست ²
• مسعود محمدی ³

¹ دانشکده اقتصاد، دانشگاه خوارزمی، تهران،

² پونا -هند--پیام نور

³ دانشگاه خوارزمی، تهران،

https://doi.org/10.22067/mfe.2021.16463.0

چکیده

چکیده
اهمیت رقم سود گزارش‌شده برای استفاده‌کنندگان از صورت‌های مالی، انگیزه دستکاری این رقم را برای مدیران بنگاه که گزارشگری مالی را نیز بر عهده‌دارند ایجاد می‌کند. این اقدام به مدیریت سود تعبیر می‌شود و بر کیفیت سود و قابلیت اتکا به گزارش‌های مالی اثرات منفی خواهد داشت. حجم منابع در اختیار بانک‌ها و حساسیت‌های خاص عملکردی آن‌ها اهمیت توجه به رقم سود گزارش‌شده در این صنعت را مضاعف می‌نماید. در این پژوهش برای سنجش شاخص مدیریت سود از مدل کاسنیک به‌عنوان مدل سازگار با صنعت بانکداری در ایران در چارچوب یک الگوی نامتوازن از داده­های ترکیبی استفاده گردیده است. سپس با استفاده از این شاخص، ابزار عمده مورداستفاده مدیران برای مدیریت سود در نظام بانکی با تخمین مدل کورنِت معرفی‌شده است. نتایج پژوهش ضمن تأیید استفاده مدیران بانکی از شیوه‌های مدیریت سود حکایت از آن داشته است که متغیر هزینه مطالبات مشکوک الوصول (LLP) سهم بیشتری در مقایسه با متغیر (STGL) در توضیح‌دهندگی شاخص مدیریت سود ایفا نموده و عمدتاً توسط مدیران برای مدیریت سود در نظام بانکی به کار رفته است. به عبارتی مدیران برای دستکاری رقم سود گزارش‌شده بیش از آنکه از درآمد دارایی‌های مالی و سرمایه‌گذاری‌ها (STGL) بهره برده باشند از رقم هزینه مطالبات مشکوک الوصول (LLP) بهره جسته‌اند.

کلیدواژه‌ها

• اقلام تعهدی
• بانکداری
• مدیریت سود
• هزینه مطالبات مشکوک‌الوصول

مراجع

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