Ranking Iranian Private Banks Based on the CAMELS Model Using the AHP Hybrid Approach and TOPSIS
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2016, Vol 6, Issue 4
Abstract
This research was done to evaluate and compare performance of Iranian banks based on the CAMELS rating system. For this purpose, after studying the related literature, factors relating to efficiency and soundness were identified and used to assess banks; these were Capital Adequacy, Asset Quality, Management Capability, Earnings, Liquidity, and Sensitivity to Market Risk. Then, an importance coefficient was determined for each of these factors using the Analytical Hierarchy Process. Iranian private banks were then ranked according to evaluations on indices from audited financial statements at the end of the Solar year 1393 (March 2015) and the TOPSIS method. Results determined high-ranking banks as follows: Pasargad Bank, Khavarmiane, Karafarin, Sina and Ansar.
Authors and Affiliations
Shiva Ghasempour, Mohamadjavad Salami
An Examination the Factors Influence on Unethical Behaviour among Jordanian external auditors: Job Satisfaction as a mediator
Activity Analysis of Control for Micro Lending on Bank Nagari Pasar Raya Branch Padang
The purpose of this study was to determine whether control activities affect the provision of micro credit in Bank Nagari Pasar Raya Branch Padang. The object of this research is to control activities on the implementati...
Presenting a Suitable Model for Technology Transfer Process in the National Iranian Oil Industry
The Determinants of Relationship Between Budgetary Participation and Budgetary Slack
The objective of this study is to test the influence of budgetary participation on budgetary slack, as well as to test whether or not information asymmetry, job relevant information, goal orientation, organizational comm...
The Effect of Role Ambiguity and Role Conflict on Dysfunctional Audit Behaviour: Evidence from Jordan
This paper explores dysfunctional audit behaviour among internal auditors specifically on its antecedents. The applicable literature is used to predict the relationships among stressors and dysfunctional audit behaviour....