برآورد و مقایسه میزان ناترازی بانک های پذیرفته شده در بورس اوراق بهادار تهران

نوع مقاله : علمی

نویسندگان

گروه اقتصاد، دانشکده علوم اداری و اقتصادی، دانشگاه فردوسی مشهد، مشهد، ایران

10.22080/mrl.2025.29313.2181

چکیده

با توجه به اهمیت بنیادین بانک‌ها در ساختار بازارهای مالی، عملکرد صحیح و کارآمد آن‌ها، به‌ویژه در کشورهایی با بازار سرمایه کمتر توسعه‌یافته مانند ایران، نقش بسیار مهمی در تخصیص بهینه منابع، هدایت نقدینگی، پایداری نظام مالی و در نهایت رشد پایدار اقتصادی ایفا می‌کند. در این راستا، نظارت مؤثر و نظام‌مند بر عملکرد بانک‌ها، به‌ویژه پس از وقوع بحران مالی جهانی ۲۰۰۸، از اهمیت دوچندانی برخوردار شده است. یکی از ابزارهای کلیدی برای ارزیابی سلامت و کارایی نظام بانکی، بررسی دقیق ترازنامه بانک‌هاست که می‌تواند به‌عنوان شاخصی برای شناسایی ریسک‌های نهفته، ناترازی‌های ساختاری و پیشگیری از بروز بحران‌های آتی مورد استفاده قرار گیرد. هدف این مطالعه، برآورد و مقایسه میزان ناترازی ترازنامه‌ای بانک‌های پذیرفته‌شده در بورس اوراق بهادار تهران طی دوره زمانی ۱۳۹۵ تا ۱۴۰۰ است. برای دستیابی به این هدف، از روش برنامه‌ریزی آرمانی فازی (FGP) به‌عنوان یک روش تحلیلی پیشرفته استفاده شده است. نتایج تحقیق نشان می‌دهد که بانک صادرات بیشترین ناترازی و بانک خاورمیانه کمترین میزان ناترازی را دارا هستند. همچنین، سه عامل اصلی ناترازی بانک‌ها شامل مطالبات مشکوک‌الوصول، دارایی‌های ثابت مشهود و مطالبات از دولت شناسایی شده‌اند. بر این اساس، انجام اصلاحات ساختاری بنیادین در نظام بانکی کشور برای کاهش ناترازی، ارتقای کارایی و افزایش ثبات مالی پیشنهاد می‌شود.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Estimation and Comparison of the Imbalance of Banks Listed on the Tehran Stock Exchange

نویسندگان [English]

  • Hossein Asadigorji
  • Mohammad Ali Falahi
  • Mohammad Reza Lotfalipour
Department of Economics, Faculty of Economics and Administrative Sciences, Ferdowsi University of Mashhad, Mashhad, Iran
چکیده [English]

Given the importance of banks in the financial market, their proper and efficient functioning in countries with underdeveloped capital markets like Iran plays a key role in the optimal allocation of financial resources, directing liquidity, and supporting sustainable economic growth. Therefore, close and systematic supervision of bank performance, especially after the 2008 global financial crisis, has become increasingly important for policymakers and regulators. Examining the balance sheets of banks as an analytical tool to identify hidden risks, detect structural imbalances, and prevent potential financial crises is more necessary than ever. The purpose of this study is to estimate and compare the balance sheet imbalance of banks listed on the Tehran Stock Exchange. For this purpose, using the fuzzy goal programming (FGP) method as an advanced decision-making technique, the imbalance of 14 listed banks during the period from 2016 to 2021 has been estimated and comparatively analyzed. The results show that the highest imbalance is related to Bank Saderat, while the lowest imbalance is associated with Bank Khavarmianeh. Moreover, a major part of the imbalance originates from non-performing loans, tangible fixed assets, and claims on the government. Therefore, undertaking structural reforms in Iran's banking system is strongly recommended to reduce imbalances and enhance financial stability and resilience.

کلیدواژه‌ها [English]

  • Balance sheet
  • Imbalances
  • Fragility
  • Banks
  • Iran
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