Financial Performance Evaluation of Banks with Using Non Parameter
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Special Issue INTERNATIONAL JOURNAL OF HUMANITIES AND April 2016 CULTURAL STUDIES ISSN 2356-5926 Financial performance evaluation of banks with using non parameter Alireza amirteymori Department of mathematics, islamic azad university, rasht branch, (main author) Asghar romozi M.a candidate of management, islamic azad university, rasht branch(thesis advisor) Abstract The main research question: exchange of water performance organization news in the g to be the decisions strategic upcoming they role by the and because of the importance of this research is to investigate it. The main objective of the study: the aim of this study was to exchange the water performance financial bank news with use of method of the non rparamtr (dea) in the bank farmer's state ardb of l is. The main research question: to what extent does the relative performance of agricultural banks in ardabil province can be found using the non-parametric technique of data envelopment analysis to measure. The main variables in this study to evaluate the performance of financial variables including liquidity, structure assets, profitability, adequacy capital. Keywords: liquidity, structure assets, profitability, adequacy capital dea. http://www.ijhcs.com/index.php/ijhcs/index Page 2717 Special Issue INTERNATIONAL JOURNAL OF HUMANITIES AND April 2016 CULTURAL STUDIES ISSN 2356-5926 Introduction: The company's strong financial performance and the financial institutions have resources that are critical for competitive advantage. The first of these sources of tangible assets such as property, machinery and technology, physical features that can be easily replaced in the free market, bought and sold. The second type of intangible assets, valuable, rare, are no substitute for strategic and competitive advantage and superior financial performance, are mighty. Problem statement Commercial banks and specialized financial institutions and funds collected dead people, traders, industrialists and other facilities granted to the applicants. In fact, his actions caused the bank to transfer resources from those who for various reasons such as: lack of expertise, lack of capital and fear of the investment risk, will not or cannot participate in economic activities to people who invest financial resources are needed, and since the purpose of providing commercial bank profits, the bank's natural resources have attracted much cheaper, and with a maximum interest rate of loans to the applicants. The primary objective of the bank as well as other profit organizations, to maximize the wealth of its owners. (Emrouznejad and f anouze, 2009) The bank must decide whether to increase shareholder's wealth management assets and incomes lower quality or higher quality and less risk to earn assets or whether the bank should not and facilities, with investment, bandarabbas and liquidity of a long deadlines reduce his or select assets with shorter deadlines and provide a high degree of liquidity? These are questions that bank managers are always involved in them. Answers to the above questions need to be more important to evaluate the financial performance of the bank's performance in terms of profitability, the adequacy of a capital, the asset bank of the most liquid examine competing to get their chance to measure its position and act to improve and enhance its performance (Acquaah & chi, 2007) Today companies are faced with ever stronger competition and financial performance is the main goal of any institution. Every organization wants to increase its financial performance by different methods. In recent years, the competitive advantage is based competitive strategies. Companies to improve performance and deal with competitors, in order to have competitive advantages in terms of complexity, and superior performance in the markets maintain. According to the resource-based view, a better performance can be a unique resource, the integration of the resources or capacity to respond to the environment. According to this view, the difference is due to the successful performance of companies with strategic resources (physical, human and organizational) that their competitors are without those resources. Present results of the research can be used in banks are ordered transition and also to standard tdv these accounting standards that may be of this research was to look at and, if needed, for the benefit tdv this standard. In addition, universities and research centers for teaching and research, and also investment companies or agencies related to the capital market or any investor who can use the research results for decision making (Ballantine et al, 1993). Here fewes case done studies was mentioned in relation to the subject Rostami et al., (2012) conducted a study entitled evaluate the financial performance of banks listed on the stock exchange. In this study measurement of the efficiency is done by method of TOPSIS-DEA http://www.ijhcs.com/index.php/ijhcs/index Page 2718 Special Issue INTERNATIONAL JOURNAL OF HUMANITIES AND April 2016 CULTURAL STUDIES ISSN 2356-5926 that actually is rational application of TOPSIS in model of data DEA.The results showed that from the perspective ideal decision-making unit, Karafarin Bank, Mellat and Parsian Bank have minimum distance and Saderat bank have maximum distance from the ideal and from the perspective of anti-ideal decision-making unit, Saderat Bank has minimum distance and Karafarin Bank has maximum distance with anti-ideal. Momeni et al., (2011), conducted a study entitled evaluate the performance of the Banks' strategy. According to the obtained results, performance resources in terms of importance were in the first rank and criteria of profitability and return on assets were in next ranks.In assessing non-financial performance, criteria pricing in terms of importance in the first rank and quality criteria services were in next ranks.The results show that by merely having good financial performance can be expected that, to improve the bank performance in general. In contrast to primarily evaluation performance has taken based on financial criteria and has been paid less attention to non-financial criteria. Smild and Matthews (2012), by multi- directional performance analysis of performance patterns in Chinese banks showed that there are what difference between performance patterns between different subgroups according to a reviewed data collection by using MEA method. Also Anjelids and Lirudy (2011), in his article entitled efficiency in the banking industry of Italy by using method of data envelopment analysis and neural networks have evaluated the performance of the 100 largest banks in Italy. Theoretical framework of research Method the different the evaluation performance there are, the in between they size of performance) method measurement than value total output news the value the total input the a units (the be in reach the research objectives help effective have is . It is assumed that efficient decision making unit acts always better than inefficient decisions unit. The basics theoretical analysis cover data news Performance the meaning good working is and under effect indices within organizational like profit each units, buy each unit and satisfaction by of a unit and of the such the there; the the if than output the input expression the are: Input / output = performance Methods parametric and nonparametric size making performance Techniques the calculation the performance and amount appropriate increase in output and reduction in and rudy the order reach the cent efficiency in hundred in years recent create by have the generally the two category techniques parametric and techniques nonparametric share there. In methods parametric figure certain the the a function production in comment the are the by methods statistical and economy poll estimate coefficients unknown function (parameters) are pay de. Because in the method c parameters (coefficients) of the function estimate the be the the method parametric the say. In methods nonparametric no form functional the function production in comment the not be and function production by its units specified a invertebrates. (Mehregan, 2004). http://www.ijhcs.com/index.php/ijhcs/index Page 2719 Special Issue INTERNATIONAL JOURNAL OF HUMANITIES AND April 2016 CULTURAL STUDIES ISSN 2356-5926 Figure 1-1) parametric and non-parametric methods of data envelopment analysis (cook, 2001) Method analysis cover data is of the ways assessment performance with use of measurement performance the units here. In the method units decision receiver about evaluation units the independent have the inputs similar the production output the related the business the brand. Necessary conformance inputs and outputs provided first in select units about assessment rss tes. Analysis cover data news of including methods non- parametric assessment performance. The summary the analysis cover data news in two templates total models bcc and ccr raised the show de. These two model with benchmark embed relationship the following the by farrell the size making performance recommend it was, figure have (farrell, 1997) In 1984 Banker, Charnz and koper by a change in the model of ccr new model presented that according to the first letter of their names became known to model of bcc.Bcc model is a model that evaluates the relative efficiency of units with variable return to scale. Goals of profit First of all applicable goals must be well defined for a financial manager to certain tasks for achieving the goals of pre follow. A properly