بررسي تاثير كيفيت دارايي بر ارتباط بين شفافيت گزارشگري مالي و رقابتپذيري

Investigation the Effect of Asset Quality on the Relationship between Reporting Transparency and Competitiveness

ﻫﺪف از اﻧﺠﺎم اﻳﻦ ﭘﮋوﻫﺶ ﺑﺮرﺳﻲ ﺗﺎﺛﻴﺮ ﻛﻴﻔﻴﺖ داراﻳﻲ ﺑﺮ ارﺗﺒﺎط ﺑﻴﻦ ﺷﻔﺎﻓﻴﺖ ﮔﺰارﺷﮕﺮي ﻣﺎﻟﻲ و رﻗﺎﺑﺖﭘﺬﻳﺮي در ﺑﺎﻧﻚﻫﺎي ﭘﺬﻳﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان ﺑﻮده اﺳﺖ. اﻳﻦ ﭘﮋوﻫﺶ ﺑﻪ روش ﺗﻮﺻﻴﻔﻲ- ﻫﻤﺒﺴﺘﮕﻲ اﻧﺠﺎم ﺷﺪه و از ﻧﻮع ﭘﮋوﻫﺶﻫﺎي ﻛﺎرﺑﺮدي اﺳﺖ. ﺑﺮاي ﺳﻨﺠﺶ رﻗﺎﺑﺖﭘﺪﻳﺮي از ﺷﺎﺧﺺ ﻟﺮﻧﺮ و ﺷﺎﺧﺺ ﺗﻤﺮﻛﺰ ﺑﺎﻧﻚ و ﺑﺮاي ﺳﻨﺠﺶ ﺷﻔﺎﻓﻴﺖ ﮔﺰارﺷﮕﺮي ﻣﺎﻟﻲ از ﭼﻬﺎر ﺷﺎﺧﺺ اﻓﺸﺎي ﻛﺎﻣﻞ اﻃﻼﻋﺎت ﺗﺮازﻧﺎﻣﻪ، اﻓﺸﺎي ﺑﺮﻧﺎﻣﻪﻫﺎي ﻣﺪﻳﺮﻳﺖ رﻳﺴﻚ، اﻓﺸﺎي ﺑﺪﻫﻲﻫﺎي ﻫﻴﺎت ﻣﺪﻳﺮه و اﻓﺸﺎي ﻧﻴﺎز ﺑﻪ ﺣﺴﺎﺑﺮﺳﻲ اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. ﺟﺎﻣﻌﻪ آﻣﺎري ﭘﮋوﻫﺶ را ﻛﻠﻴﻪ ﺑﺎﻧﻚﻫﺎي ﭘﺬﻳﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان ﻃﻲ ﺳﺎلﻫﺎي 1388 ﻟﻐﺎﻳﺖ 1395 ﺗﺸﻜﻴﻞ ﻣﻲدﻫﻨﺪ ﻛﻪ ﺗﻌﺪاد ﻳﺎزده ﺑﺎﻧﻚ ﻣﻮرد ﻣﻄﺎﻟﻌﻪ ﻗﺮار ﮔﺮﻓﺘﻪاﻧﺪ. دادهﻫﺎي ﭘﮋوﻫﺶ از ﺻﻮرتﻫﺎي ﻣﺎﻟﻲ ﺑﺎﻧﻚﻫﺎ اﺳﺘﺨﺮاج ﮔﺮدﻳﺪه و ﺑﺎ اﺳﺘﻔﺎده از ﻣﺪلﻫﺎي رﮔﺮﺳﻴﻮﻧﻲ ﺑﻪ روش دادهﻫﺎي ﺗﻠﻔﻴﻘﻲ ﻣﻮرد ﺗﺠﺰﻳﻪ و ﺗﺤﻠﻴﻞ ﻗﺮار ﮔﺮﻓﺖ. ﻳﺎﻓﺘﻪﻫﺎي ﭘﮋوﻫﺶ ﻧﺸﺎن داد ﻛﻪ ﺑﻴﻦ ﻛﻴﻔﻴﺖ داراﻳﻲ و ﺷﻔﺎﻓﻴﺖ ﮔﺰارﺷﮕﺮي ﻣﺎﻟﻲ ﺑﺎ رﻗﺎﺑﺖﭘﺬﻳﺮي ﺑﺎﻧﻚﻫﺎ ارﺗﺒﺎط ﻣﺜﺒﺖ و ﻣﻌﻨﺎداري وﺟﻮد داﺷﺘﻪ اﺳﺖ. ﻫﻤﭽﻨﻴﻦ ﻧﺘﺎﻳﺞ ﺣﺎﻛﻲ از آن ﺑﻮد ﻛﻪ ﻛﻴﻔﻴﺖ داراﻳﻲﻫﺎي ﺑﺎﻧﻚ ﺑﺮ ارﺗﺒﺎط ﺑﻴﻦ ﺷﻔﺎﻓﻴﺖ ﮔﺰارﺷﮕﺮي ﻣﺎﻟﻲ و رﻗﺎﺑﺖﭘﺬﻳﺮي ﺑﺎﻧﻚﻫﺎ ﺗﺎﺛﻴﺮ ﻣﻌﻨﺎداري دارد.

The aim of this study was to evaluate the role of reporting transparency in competitiveness of banks listed in Tehran stock and exchange. This study was a descriptive-correlation and an applied research. To measure the competitiveness of the Lerner index and the Bank's Bank Index, and to measure the transparency of financial reporting, four indicators of full disclosure of balance sheet information, disclosure of risk management plans, disclosure of the board's debts and disclosure of audit requirements have been used. The statistical population of research consists of all banks listed in Tehran Securities Exchange market during 2009/March/21 to 2015/March/20 that a number of 11 banks were active in this period. Data of research was extracted from financial reports of banks and analyzed by regression models in panel data method. Findings showed that there is a positive and significant relationship among reporting transparency and asset quality with the competitiveness. Also the findings indicated that the assets quality is effective on the relationship between reporting transparency and banks competitiveness.