نشریه علمی «تحقیقات مالی اسلامی»

اثرات کوتاه‌مدت و بلندمدت نظارت شرعی بر عملکرد بانک‌ها

نوع مقاله : همایش ملی بانکداری اسلامی ایرانی - مرکز مطالعات بانک ملی

نویسنده

استادیار، گروه مطالعات بانکداری، پژوهشکده پولی و بانکی، بانک مرکزی، تهران، ایران

چکیده

امروزه در جامعه اسلامی، اهمیت ارزیابی عملکرد بانک‌های اسلامی با شرع بیش‌ازپیش شناخته شده است. به‌طوری‌که بسیاری از کشورهای اسلامی، کمیته‌های نظارت شرعی را تشکیل داده و آیین‌نامه‌های لازم برای تعیین وظایف، مسئولیت‌ها و کارکردهای این کمیته‌ها را تدوین نموده‌اند. در ایران نیز در سال ۱۴۰۱، تصمیم بر حضور ناظران شرعی مستقل در بانک‌ها اتخاذ شد. آنچه مهم است، کمی‌سازی اثر کوتاه‌مدت و بلندمدت حضور ناظران شرعی بر عملکرد بانک‌های کشور است. در این مقاله برای نظارت شرعی یک متغیّر مجازی تعریف شده و برای اندازه‌گیری عملکرد بانک‌ها از معیارهای تجهیز و تخصیص منابع، کیفیت دارایی و رتبه سلامت استفاده شده است. برای برآورد رابطه کوتاه‌مدت و بلندمدت از مدل ARDL‌ استفاده شده است. مهم‌ترین یافته‌های مقاله بیانگر وجود رابطه منفی و معنی‌دار کوتاه‌مدت بین نظارت شرعی و معیارهای تجهیز و تخصیص منابع و رتبه سلامت بانک‌ها در کوتاه‌مدت و رابطه مثبت و معنی‌دار بلندمدت بین نظارت شرعی و معیارهای تجهیز و تخصیص منابع و رتبه سلامت بانک‌ها است. همچنین نظارت شرعی در کوتاه‌مدت اثر بر کیفیت دارایی ندارد، اما در بلندمدت دارای اثر مثبت و معنی‌دار بر کیفیت دارایی است. به‌طوری‌که در بلندمدت نظارت شرعی می‌تواند نسبت مطالبات غیرجاری به تسهیلات اعطایی را کاهش دهد.

کلیدواژه‌ها

عنوان مقاله [English]

Short-Term and Long-Term Effects of Sharia Supervision on Banks' Performance

نویسنده [English]

  • Azam Ahmadyan

Assistant Professor, Department of Banking Studies, Monetary and Banking Research Institute, Central Bank, Tehran, Iran

چکیده [English]

Today, in Islamic societies, the importance of a sharia-based evaluation of banking is recognized more than ever. As a result, many Islamic countries have formed sharia supervision committees and compiled the necessary regulations to determine the duties, responsibilities, and functions of these committees. In Iran, also, in 2022, it was decided to set independent sharia supervisors in banks. What is important is the quantification of the short-term and long-term effects of this presence on the performance of the country's banks. In this article a dummy variable has been defined for sharia supervision, and the criteria of equipping and allocating resources, asset quality, and health rating are used to measure banks' performances. The ARDL model has been used to estimate short-term and long-term relationships. The article's most important findings indicate a negative and significant relationship between sharia supervision and resource allocation and banks' health rating in the short term, and a positive and significant long-term one. Also, sharia supervision does not affect the quality of assets in the short term, but it does have a positive and significant effect in the long term. Hence, in the long run, sharia supervision can reduce the ratio of non-performing loans to total loans.

کلیدواژه‌ها [English]

  • Shariah Supervision
  • ARDL Model
  • Camels
  • Asset Quality
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نشریه علمی «تحقیقات مالی اسلامی»
دوره 12، ویژه‌نامه اول؛ اولین همایش ملی بانکداری اسلامی ایران
تیر 1402
صفحه 1-36
  • تاریخ دریافت: 18 دی 1401
  • تاریخ بازنگری: 30 اردیبهشت 1402
  • تاریخ پذیرش: 31 اردیبهشت 1402