1
Department of Accounting, Faculty of Humanities, Islamic Azad University, Khorramabad, Iran
2
assistant professor of accounting, borujerd branch, islamic azad university, borujerd, iran
Abstract
Abstract In this study, we have estimated the productivity of all banks listed on the Iranian Stock Exchange in the period between 2012 and 2017. This estimate is made using a model designed by Igner et al. (1977). In this model, bank operating costs, loans and facilities granted, staff salaries, deposits made and capital are variables used to determine the level of bank productivity. Then, using the function presented by Betis and Gypsy (1992), we have calculated the inefficiency rate of banks and based on that, we have estimated the percentage of banks' productivity using that function. Comparison of the results obtained from the level of bank productivity in Iran from 1391 to 1395 and its average obtained in comparison with 1396 has shown the banks that have moved to change the level of productivity and a suitable scale for evaluating productivity. Between different banks will give. Keywords: Igner Model, Banking Productivity, Banking Efficiency
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koocheki,S. M. and janani,M. H. (2021). Igner model test in measuring the efficiency and productivity of the Iranian banking system. Journal of Management Accounting and Auditing Knowledge, 10(37), 245-253.
MLA
koocheki,S. M. , and janani,M. H. . "Igner model test in measuring the efficiency and productivity of the Iranian banking system", Journal of Management Accounting and Auditing Knowledge, 10, 37, 2021, 245-253.
HARVARD
koocheki S. M., janani M. H. (2021). 'Igner model test in measuring the efficiency and productivity of the Iranian banking system', Journal of Management Accounting and Auditing Knowledge, 10(37), pp. 245-253.
CHICAGO
S. M. koocheki and M. H. janani, "Igner model test in measuring the efficiency and productivity of the Iranian banking system," Journal of Management Accounting and Auditing Knowledge, 10 37 (2021): 245-253,
VANCOUVER
koocheki S. M., janani M. H. Igner model test in measuring the efficiency and productivity of the Iranian banking system. Journal of Management Accounting and Auditing Knowledge, 2021; 10(37): 245-253.