نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، دانشگاه تهران، تهران، ایران

2 دانشجوی دکتری، گروه مدیریت، دانشگاه آزاد اسلامی، چالوس، ایران.

3 دکترای مدیریت مالی، گروه مدیریت مالی، دانشگاه آزاد اسلامی، علی آباد کتول، ایران

چکیده

هدف: هدف مقاله حاضر ارزیابی کارایی شرکت‎های موجود در صنعت بیمه ایران و ارتباط آن با نسبت‎های مهم سودآوری می‎باشد. از‌این‌رو با دو رویکرد ورودی‎محور و خروجی‎محور به بررسی کارایی شرکت‎ها پرداخته شد و سپس با استفاده از مدل رگرسیون توبیت رابطه بین سودآوری با کارایی مورد بررسی قرار گرفته است.
روش‌شناسی پژوهش: برای دستیابی به پاسخ سوال فوق 14 شرکت بیمه به عنوان نمونه آماری انتخاب گردید. داده‎های جمع‎آوری شده در یک دوره 7 ساله بین سال‎های 1391 تا 1396 در نظر گرفته شده است.
یافتهها: نتایج نشان داده است که بازده دارایی‎ها با کارایی محاسبه شده از طریق رویکرد ورودی محور رابطه مثبت و با رویکرد خروجی محور رابطه منفی داشته است. هم‌چنین نتایج نشان داده که نرخ بازده حقوق‎ صاحبان ‎سهام با هیچ یک از دو رویکرد کارایی رابطه معناداری ندارد.
اصالت/ارزش افزوده علمی: در این پژوهش با در نظر گرفتن نسبت کل بدهی‎ها، حقوق‎صاحبان‎ سهام و دارایی‎ها به عنوان متغیرهای ورودی و درآمد فروش، درآمد حق بیمه، سود خالص بـه عنـوان متغیرهـای خروجی، توانایی تجمیع این اقلام و ترجمه آنها به یک معیار واحد به نام "کـارایی" را  با دو رویکرد داشته است.

کلیدواژه‌ها

عنوان مقاله [English]

Analysis of Relationship the Performance with Efficiency Based on CCR And BCC Models in Iranian Insurance Industry: Tobit's Approach

نویسندگان [English]

  • Javad Montazeri 1
  • Reza Yazdani 2
  • Meysam Kaviani 3

1 PhD student, Department of Accounting,University of Tehran, Tehran, Iran.

2 PhD student, Department of Management, Islamic Azad University of Chalous Branch, Mazandaran, Iran.

3 Ph.D of Financial Management,Islamic Azad University, Aliabad Katoul, Iran.

چکیده [English]

Purpose: The purpose of this paper is to assess the efficiency of existing companies in Iran's insurance industry and its relationship with important profitability ratios. Therefore, with the help of input-axis and output-axis approaches, the performance of the companies was investigated and then the relationship between profitability and efficiency was investigated using Tobit's regression model.
Methodology: To achieve the answer to the above question, 14 insurance companies in the capital market of Tehran were selected as statistical samples. The data collected in a 10-year period between 2012 and 2018 have been considered and the hypothesis test has been performed by considering the dependent variable of dividend in different forms through tobit and logit regression analysis.
Findings: The results confirm that during the six-year period (2011 to 2016), the return on assets with a calculated efficiency is positively correlated with the input-oriented approach and has a negative relationship with the output-oriented approach. The results also show that the return on equity does not have any significant relationship with any of the two performance approaches.
Originality/Value: In this study, considering the ratio of total liabilities, equity and assets as input variables and income and sales, premium, net profit as output variables, the ability to aggregate these items and translate them into one It has a single criterion called "efficiency" with two approaches.

کلیدواژه‌ها [English]

  • Efficiency
  • Profitability
  • Tobit Regression

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