دانلود مقاله اثر واسطه‌ای شیوه‌های مدیریت ریسک در عملکرد مالی بانک خصوصی
چکیده
مقدمه
مروری بر مطالعات پشین
چارچوب مفهومی
نتایج و بحث
روش کیفی
نتیجه گیری و پیامدها
منابع
Abstract
Introduction
Literature review
Conceptual framework
Results and discussion
Qualitative method
Conclusion and implications
References
چکیده
این مطالعه اثر واسطه‌ای شیوه‌های مدیریت ریسک را بر رابطه بین درک ریسک و مدیریت، شناسایی ریسک، تحلیل ارزیابی ریسک، نظارت بر ریسک، تحلیل ریسک اعتباری و عملکرد مالی بررسی می‌کند. علاوه بر این، رابطه بین عوامل مرتبط با ریسک و شیوه های مدیریت ریسک را مورد بررسی قرار داد و همچنین بررسی کرد که چگونه شیوه های مدیریت ریسک بر عملکرد مالی در بانک های خصوصی عراق تأثیر می گذارد. جامعه در این مطالعه شامل کارکنانی است که در حال حاضر در بانک های خصوصی در عراق مشغول به کار هستند و واحد تجزیه و تحلیل، تک تک کارکنان بانک های خصوصی عراق در بخش های مختلف بود. روش کمی به منظور جمع آوری داده ها از کارکنان فعلی بانک های خصوصی عراق استفاده شد. برای جمع‌آوری اطلاعات بیشتر از روش کمی کیفی برای حمایت از یافته‌های مطالعه، از روش کمی استفاده شده است. به طور کلی، فرضیه‌های مطالعه از این حمایت می‌کنند که شیوه‌های مدیریت ریسک نقش واسطه‌ای در رابطه بین عوامل مرتبط با ریسک و عملکرد مالی دارند. در نهایت، این مطالعه نشان داد که درک ساختار عوامل مرتبط با ریسک، پیش نیازی برای درک بهتر شیوه‌های مدیریت ریسک به منظور یافتن افزایش یا کاهش عملکرد مالی بانک‌های خصوصی عراق است. این نتایج همچنین نشان داد که تشکیل یک سیستم جامع مدیریت ریسک نه تنها یک عمل مفید برای برآوردن الزامات نظارتی است، بلکه تمرینی مؤثر برای بهبود عملکرد بانک‌های عراقی به طور عام و بانک‌های خصوصی به طور خاص است. این مطالعه به بینش جدیدی در کاربرد مدیریت ریسک در بانک‌های دولتی و خصوصی در عراق کمک می‌کند و ادبیات نظری موجود در زمینه صنعت بانکداری را با پر کردن شکاف‌های موجود در این زمینه گسترش می‌دهد.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
This study examines the mediating effect of risk management practices on the relationship between understanding risk and management, risk identification, risk assessment analysis, risk monitoring, credit risk analysis, and financial performance. Besides, examined the relationship between risk-related factors and risk management practices, as well as examined how risk management practices affect financial performance in the Iraqi private banks. The population in this study comprised of employees currently working in private banks in Iraq and the unit of the analysis was the individual employees in the private Iraq banks across different departments. Quantitative method was used in order to collect data from current employees of Iraq private banks. Partially qualitative method has been used to gather more information that can’t be collected via quantitative method to support the study findings. Overall, the study hypotheses support that risk management practices play a mediating role in the relationship between risk-related factors and financial performance. Finally, the study found that an understanding of the constructs of risk-related factors is a prerequisite for better understanding of risk management practices in order to find out if there is an increase or decrease in financial performance of Iraqi private banks. These results further revealed that formation of a comprehensive risk management system is not only a useful practice to meet the regulatory requirements but an effective exercise to improve the performance of Iraqi banks in general and private banks in particular. This study contributes a new insight into applying risk management in public and private banks in Iraq and extends the existing theoretical literature in the field of banking industry by filling the gaps in this area.
Introduction
The Iraqi banks do not perform well because they do not practice risk management. The lack of transparency on information disclosure on all practices regarding their risk management program has a negative efect on the practice of risk management, which in turn afects their ability to adopt risk management practices. This has led to poor performance as Iraqi banks are neither able to control risks nor apply ISO 31000 principles (Khalil 2017). The Central bank of Iraq has issued risk management guidelines to strengthen the risk management system and improve the performance of the local and private banks. However, available literature in Iraqi context fails to explain the impact of these eforts on the performance of banks. The non-compliance of the banks to instructions and legislation issued by the Central Bank has led to failure of the banking system to provide advanced services that require them to monitor and control the risks faced. Based on the above-mentioned information, this study will take a close look at the risk-related factors as well as the risk management practices and how risk management practices determine fnancial performance. Therefore, the current study examines the efect of risk-related factors (understanding risk and risk management, risk identifcation, risk assessment analysis, risk control, and credit risk analysis) efect on fnancial performance. This study also examines the relationship of risk management practices to risk-related factors and their efect fnancial on performance of the Iraqi banking sector.
Conclusion and implications
The purpose of this study is to empirically examine the efectiveness of risk management practices determinants and their impact on the performance of Iraqi private banks. In determining this relationship a model on the relationship between risk-related factors, risk management practices and fnancial performance was developed. The results showed that the understanding of risk and management, risk assessment analysis and credit risk analysis had a positive relationship between risk management practices and fnancial performance. Whereas risk identifcation and risk monitoring and monitoring had no relationship between risk management practices and fnancial performance. It has been found that risk management practices to have a positive and signifcant efect on fnancial performance. The results showed that the risk-related factors support risk management practices which consequently served as an input to mitigate risks faced by banks, while good risk management practices as a process help to increase fnancial performance as an output. Based on the study fndings, it is suggested that the implementation of risk management practices leads to improve fnancial performance.
H1: There is a positive relationship between risk understanding and
managing and risk management practices
H2: There is a positive relationship between risk identifcation and risk
management practices
H3: There is a positive relationship between risk assessment and analysis
and risk management practices
H4: There is a positive relationship between risk monitoring and risk
management practices
H5: There is a positive relationship between credit risk analysis and risk
management practices
H6: There is a positive relationship between risk management practices
and fnancial performance
H7: There is a positive relationship between understanding risk and
management and fnancial performance
H8: There is a positive relationship between risk identifcation and
fnancial performance
H9: There is a positive relationship between risk assessment and fnancial
performance
H10: There is a positive relationship between risk monitoring and fnancial
performance
H11: There is a positive relationship between credit risk analysis and
fnancial performance
H12: There is a mediating efect of risk management practices on the relationship between risk understanding and management and fnancial
performance
H13: There is a mediating efect of risk management practices on the
relationship between risk identifcation and fnancial performance
H14: There is a mediating efect of risk management practices on the
relationship between risk assessment analysis and fnancial performance
H15: There is a mediating efect of risk management practices on the
relationship between risk monitoring and fnancial performance
H16: There is a mediating efect of risk management practices on the
relationship between credit risk analysis and fnancial performance