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استراتژی تنوع درآمد و عملکرد بازار: نقش تعدیلکننده افشای اختیاری اطلاعات در صنعت بانکداری ایران | ||
| پژوهش های تجربی حسابداری | ||
| مقاله 5، دوره 14، شماره 4 - شماره پیاپی 54، دی 1403، صفحه 99-122 اصل مقاله (633.14 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/jera.2024.47944.3289 | ||
| نویسندگان | ||
| منا پارسایی* 1؛ فرشته سادات محمدی2؛ جعفر بابازاده هشین3 | ||
| 1استادیار گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا، تهران، ایران | ||
| 2کارشناسی ارشد حسابداری، مدیریت، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبایی. تهران، ایران | ||
| 3کارشناسی ارشد حسابداری ، دانشکده علوم انسانی دانشگاه کردستان، سنندج، ایران | ||
| چکیده | ||
| ارزش سهام بانکها بر ظرفیت واسطهگری بانکها، مکانیزم انتقال پولی و همچنین توانایی بانکها برای جذب سرمایهگذاری در پروژههای نوآورانه تأثیر میگذارد؛ بنابراین، بررسی عملکرد و محرکهای تأثیرگذار بر آن، برای درک تابآوری بخش بانکی از اهمیت بالایی برخوردار است. ایجاد پرتفوی درآمدی متنوع و افشای داوطلبانه اطلاعات از جمله راهکارهای فراروی مدیران بانکها جهت بهبود عملکرد واحدهای تحت مدیریت هستند؛ لیکن تاکنون پژوهشی تأثیر این دو راهبرد را بر عملکرد بازار بانکهای ایرانی بررسی نکرده است. هدف این پژوهش بررسی رابطه استراتژی تنوع درآمد با عملکرد بازار بانکها و تاثیر سطح افشای داوطلبانه بر رابطه مذکور است. نمونه پژوهش، شامل 20 بانک پذیرفتهشده در بورس اوراق بهادار تهران در بازه زمانی 1394 تا 1402 میباشد. برای آزمون فرضیهها از مدل رگرسیون چندمتغیره به روش حداقل مربعات تعمیمیافته (GLS) استفاده شده است. نتایج حاصل از برآورد مدلهای پژوهش نشان میدهد استراتژی تنوع درآمدی موجب بهبود عملکرد بازار بانکها میشود. علاوه بر این، افشای اختیاری، رابطه مثبت استراتژی تنوع درآمد با عملکرد بازار بانکها را تقویت میکند. این پژوهش برای اولین بار شواهدی از عملکرد بازار نسبت به متنوع سازی درآمد در صنعت بانکداری را ارائه میکند. نتایج پژوهش نشان میدهد تنوع درآمدی در بانکها میتواند به عنوان شاخصی برای ارزیابی عملکرد مناسب بانکها باشد. | ||
| کلیدواژهها | ||
| استراتژی تنوع درآمد؛ عملکرد بازار؛ افشای اختیاری؛ صنعت بانکداری | ||
| عنوان مقاله [English] | ||
| Income Diversification Strategy and Market Performance: The Moderating Role of Voluntary Disclosure in Iran's Banking Industry | ||
| نویسندگان [English] | ||
| Mona Parsaei1؛ Fereshteh Sadat mohammadi2؛ Jafar Babazadeh hashin3 | ||
| 1Assistant Professor, Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran | ||
| 2M.Sc in Accounting, Faculty of management and accounting, allameh tabataba’i University, Tehran, Iran | ||
| 3M.Sc in Accounting, Faculty of human sciences, Kordestan university, Sanandaj, Iran | ||
| چکیده [English] | ||
| The value of bank shares influences the banks' intermediation capacity, the implementation of monetary transmission mechanisms, and their ability to attract investment in innovative projects. Therefore, examining the performance and its driving factors is crucial for understanding the resilience of the banking sector. Developing a diversified income portfolio and voluntary information disclosure are strategies available to bank managers to enhance their performance. However, no research has yet examined the impact of these two strategies on the market performance of Iranian banks. This study aims to investigate the relationship between income diversification strategy and market performance in banks and the moderating effect of the level of voluntary disclosure on this relationship. Our research sample includes 20 banks listed on the Tehran Stock Exchange from 2015 to 2023. To test the hypotheses, a multivariate regression model using the Generalized Least Squares (GLS) method was employed. Our results indicate that the income diversification strategy improves the market performance of banks. Additionally, voluntary disclosure strengthens the positive relationship between income diversification strategies and the market performance of banks. Our research, for the first time, provides evidence of market performance by addressing income diversification strategy in the banking industry. Our findings indicate that income diversification in banks can be used as an indicator for assessing the proper performance of banks | ||
| کلیدواژهها [English] | ||
| Income Diversification Strategy, Market Performance, Voluntary disclosure, Banking industry | ||
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