نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکترای حسابداری گروه حسابداری، واحد بروجرد، دانشگاه آزاد اسلامی، بروجرد، ایران.
2 استادیار گروه حسابداری گروه حسابداری، واحد بروجرد، دانشگاه آزاد اسلامی، بروجرد، ایران.
3 دانشیار گروه حسابداری گروه حسابداری، واحد بروجرد، دانشگاه آزاد اسلامی، بروجرد، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Abstract
In this study, we first calculate and estimate the efficiency of all banks listed in the Iranian Stock Exchange in the period 2012-2012. This estimation is made using the model of Eegner et al. (1977). Then, using the three-stage model presented by Shrews & Dahl (1992), Kay Van & Eisenberg (1997) and Altonbass et al (2007), using the Simultaneous Equation Path Analysis method to investigate the relationship between productivity, risk and We have capitalized and calculated the direct and indirect impact of these variables and their impact on each other. The results show that the model used is appropriate and there is a significant relationship between these three variables. The data obtained from this analysis, based on the adjusted coefficient of determination obtained from the research model, show that the impact of productivity and banking risk on capital is greater.
Keywords: Banking Productivity, Banking Risk, Capital, Route Analysis
کلیدواژهها [English]