تعیین نسبت کفایت سرمایه مناسب در بانک های اسلامی ایران The optimal capital adequacy ratio in Islamic banks: the study of Iranian banks

در نظام اقتصادی کشورها، قواعد نظارتی بر عملکرد و کارایی بانک ها تاثیر به سزایی دارد. با ظهور و رشد بانکداری اسلامی، تحقیقات مختلفی در تجزیه و تحلیل عملکرد و مکانیرم قواعد تنظیمی در صنعت بانکداری انجام شده است.در این میان قواعد توافق نامه بال۲ به عنوان مهمترین توافق بین­المللی به منظور تامین سلامت بانکی رعایت حداقل کفایت سرمایه را به شکل ویژه ای مورد توجه قرار داده است. با عنایت به تفاوت­های ذاتی و محدودیت­های بانک­های اسلامی ایران، الزاما" نمی­توان نسبت­های سرمایه ای کمیته بال را در این نظام بانکی مناسب دانست. تعیین نسبت بهینه کفایت سرمایه در نظام بانکی با محاسبه نسبت کفایت سرمایه دربانک­های اسلامی مدلسازی و تاثیر گذاری آن بر کارایی سود بانکی به عنوان شاخص انگیزشی در بانک­ها ارزیابی ومقدار بهینه آن تعیین شده است.بر مبنای داده های ۱۵ بانک در بازه ۱۳۹۰ تا ۱۳۹۵ در تخمین الگو، نتایج نشان می دهد مدل توانسته رابطه میان کفایت سرمایه با کارایی سود را توضیح دهد. نسبت بهینه کفایت سرمایه متناسب با کارایی سود بانکی معادل ۱۲.۵ درصد برآورد شده است.The optimal capital adequacy ratio in Islamic banks: the study of Iranian banksMahmoud IssaviHabib Ansari SamaniFathallahTariHassan AmozadKhaliliRegarding the special role of banks in the economic system of countries and the world, there are considerable regulatory and control rules applied to them. With the rise and growth of Islamic banking, various studies and studies have been conducted to analyze the performance and regulatory mechanisms of this industry. The rules of the Basel ۲ agreement are among the most important in the international agreement, which is designed to provide banking security. Among the issues raised in this agreement, the observance of minimum capital adequacy has received much research attention. Given the inherent differences and constraints facing Islamic banks in Iran, Basel Committee's capital ratios may not necessarily be appropriate for this banking system. Then, by modeling its impact on bank profitability as the most important motivational index of banks, its optimal value for the Iranian banking system is determined. The results show that the designed model is well able to explain the relationship between capital adequacy and profit efficiency and the optimal capital adequacy ratio for optimizing bank profit efficiency was estimated at ۱۲.۵%.In the same way that healthy and efficient banks can be effective in economic growth, their unhealthy and poor performance can also lead to financial and economic crises. The WFTC has been reviewing and proposing capital requirements since ۱۹۸۸ and, most importantly, observing the minimum capital adequacy of banks. Calculation of capital adequacy requires consideration of capital and risk weighted assets. Due to the significant difference between the methods of financing and the use of funds and the type of contracts and payloads in the Islamic bank with the conventional bank, it is necessary to calculate and determine the minimum capital adequacy for an Islamic bank after identifying and classifying various types of assets, liabilities and capital And the amount of risk associated with each of them, taking into account its specific financial features. Therefore, this research intends to assess the suitability of a set of the most important indicators of banking healthy indicators, namely, capital ratios. To this end, the ratio of capital ratios (tire۱+tire۲) to risk weighted assets with technical efficiency of Islamic banks of Iran is reviewed. After calculating the technical efficiency index of banks by CCR and BCC, eight panel data regression models for the period ۲۰۰۳-۲۰۱۵ were estimated for ۲۱ banks and more than ۱۹۰ statistical samples. The results show that all four capital indicators have a positive and significant effect on the technical efficiency of the banks. However, tire۱ capital to total assets ratio is the best explanatory variable among capital ratios for banking performance.

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: نسبت کفایت سرمایه , کارایی سود , بانک های اسلامی. طبقه بندی JEL : E۵۸ , G۲۱ , G۳۲