حسابداری دولتی (Mar 2022)
Provide a hierarchical model for measuring the performance of financial accelerators in State-owned banks of Iran
Abstract
Subject and purpose of the article: Financial accelerators and their performance have always been one of the most important issues in organizations and companies.Resaerch method: This mixed research (qualitative-quantitative) was conducted with the aim of providing a hierarchical model for measuring the performance of financial accelerators for Iranian state-owned banks. 21 categories of the desired model were extracted in the qualitative part using interviews with 19 experts, and in the quantitative part, the relationship between the categories was determined to achieve the model by relying on interpretive structural modeling (ISM).Research findings: were a five-level model that the most influential categories of this model were in the fifth level of company boom and bust and asymmetric information and the categories of market constraints, financial cost situation,financing echanism, financial performance forecast, short-term interest rate, friction Finance, net worth changes, insurance costs and credit channels in the first level of this model were the most influential variables of this model, other categories are also of the interface type.Conclusion, originality and its contribution to the knowledge: Governmental banks play an important role in the country's economy. Given the structure of state-owned banks in Iran, this research model can help improve the performance of these banks through financial accelerators.
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