نوع مقاله : مقاله پژوهشی

نویسندگان

• مهدی رضایی ¹
• حامد کارگر ²

¹ گروه حسابداری، دانشکده کسب و کار و اقتصاد، دانشگاه خلیج فارس، بوشهر، ایران

² گروه حسابداری دانشگاه پیام نور، تهران، ایران

چکیده

هدف پژوهش حاضر بررسی اثر شاخص‌های سلامت مالی بر میزان تسهیلات دریافتی مشتریان در بانک‌ها با لحاظ کردن نقش رقابت در صنعت است. جامعه آماری مورد مطالعه بانک‌های پذیرفته شده در بورس اوراق بهادار تهران و دوره مورد مطالعه از سال 1393 الی 1402 است. با اعمال شرایط حذف سیستماتیک 10 بانک در غربال نهایی از جامعه آماری به عنوان نمونه نهایی لحاظ شده‌اند. در نهایت دوازده فرضیه برای پژوهش حاضر طرح گردید که با کمک آزمون رگرسیون خطی چندگانه مبتنی بر داده‌های تلفیقی در نرم‌افزار ایویوز 12، آزمون شد. نتایج آزمون فرضیه‌های پژوهش نشان داد که کفایت سرمایه، کیفیت دارایی، وضعیت سودآوری و کیفیت نقدینگی تاثیر مستقیم و معناداری بر تسهیلات دریافتی مشتریان از بانک دارد. اما حساسیت به مخاطرات بازار تاثیر معکوس و معناداری بر تسهیلات دریافتی مشتریان از بانک دارد و کیفیت مدیریت تاثیری بر تسهیلات دریافتی مشتریان ندارد. رقابت در صنعت بانکداری بر رابطه میان شاخص‌های سلامت مالی و میزان تسهیلات مالی دریافتی به جز کیفیت نقدینگی و حساسیت به مخاطرات بازار تاثیرگذار است.

کلیدواژه‌ها

• تسهیلات مالی
• سلامت مالی بانک
• رقابت در صنعت
• نسبت های مالی
• حسابداری مالی

موضوعات

• حسابداری مالی

عنوان مقاله [English]

The Impact of Financial Health Indicators on the Amount of Loans Received by Customers in Banks, Considering the Role of Competition in the Industry

نویسندگان [English]

• Mehdi Rezaei ¹
• Hamed Kargar ²

¹ Accounting Department, College of Business and Economics, Persian

² Department of Accounting, Payam Noor University, Tehran, Iran

چکیده [English]

Introduction

Banks play a vital role in the economy by granting credit and facilities to individuals, institutions, and businesses, which are essential for economic growth and stability. Loans from banks allow individuals and businesses to obtain loans for a variety of purposes, such as buying housing, starting or developing a business, and investing in education, among others. Access to credit is especially important for businesses, as It allows them to finance their operating costs, procure inventory, and expand their workforce. Without the possibility of obtaining a loan, many businesses face challenges in their path to growth or even survival, which limits job creation and overall economic development. For individuals, credit also provides opportunities for important life events such as buying a house or financing for education, which can lead to long-term financial security and well-being. Various tools have been provided to identify the health of banks. The Camels rating system is a vital tool used by experts and researchers in the field of finance to assess the financial health and stability of banks. The Camels model evaluates banks based on six key components, which include capital adequacy, asset quality, management quality, revenue, liquidity, and market risk sensitivity. This assessment can have an impact on the growth of banks' credibility, as it directly affects its ability to lend and attract investors. Banks with strong banking health ratings generally have better access to capital markets, enabling them to offer more credit to the public. A high capital adequacy rating ensures that banks have enough capital to absorb potential losses. which supports lending activities. Good asset quality indicates that the bank's loan portfolio is relatively risk-free, making it more inclined to lend credit to borrowers. In addition, a bank with strong management and revenue is better equipped to deal with economic challenges and deliver sustainable credit growth.



Hypotheses

H1: Capital adequacy affects the facilities received by bank customers.

H2: The quality of the asset affects the facilities received by the bank's customers.

H3: The quality of management affects the facilities received by the bank's customers.

H4: The profitability situation affects the facilities received by the bank's customers.

H5: The quality of liquidity affects the facilities received by the bank's customers.

H6: Sensitivity to market risks affects the facilities received by bank customers.

H7: Competition in the banking industry affects the relationship between capital adequacy and the facilities received by bank customers.

H8: Competition in the banking industry affects the relationship between asset quality and the facilities received by bank customers.

H9: Competition in the banking industry affects the relationship between the quality of management and the facilities received by the bank's customers.

H10: Competition in the banking industry affects the relationship between profitability status and the facilities received by bank customers.

H11: Competition in the banking industry affects the relationship between the quality of liquidity and the facilities received by the bank's customers.

H12: Competition in the banking industry affects the relationship between market risk sensitivity and the facilities received by bank customers.



Research Methodology

The present study is applied and from a methodological point of view, the correlation is causal (post-event). The statistical population studied in this study is all banks listed in the Tehran Stock Exchange and the period under study is from 2014 to 2023. In this study, the systematic elimination method has been used to reach the sample, and 10 banks have been selected as the research sample. Data analysis has been done using mixed data method and panel data approach and using Ives 12 software to test the hypotheses.



Findings

The results of testing the research hypotheses showed that capital adequacy, asset quality, profitability status, and liquidity quality have a direct and significant effect on the facilities received by customers from the bank. Competition in the banking industry on the relationship between financial health indicators and the amount of financial facilities received except for the quality of liquidity Sensitivity to market risks is influential.



Discussion & Conclusion

The results indicate that the financial health of banks, especially from the perspective of capital adequacy, asset quality, profitability status, and liquidity quality, has a direct and significant positive effect on their ability to provide more facilities to customers. This emphasizes the importance of banks' financial stability and strength in playing an effective role in the country's economy. In contrast, sensitivity to market risks has an inverse and significant effect on credit This grant shows the caution of banks in more risky situations. However, the quality of management alone has not had a significant effect on the volume of facilities received by customers. The findings of competition interaction also reveal more complex dimensions of this relationship. Competition in the banking industry, combined with the capital adequacy and profitability status of banks, leads to an increase in banking facilities, which can mean that healthier banks try to attract more customers in a competitive environment by providing facilities. However, the interaction between competition and management quality has an inverse effect on the facilities, and with asset quality, liquidity quality, and sensitivity to market risks, there has been no significant effect on the facilities received by customers.





Keywords: Financial Facilities, Bank's Financial Health, Industry Competition, Financial Accounting.

کلیدواژه‌ها [English]

• Financial loans
• Bank financial health
• Industry competition
• Financial ratios
• Financial accounting