درخت حوزه‌های تخصصی

Services are important major element of the economy in today's societies, and banks as one of the most important service organizations direct and support many of the community's economic activities. The purpose of this study was to develop an optimal model for East Azarbaijan banks' performance based on organization risk management using the standardized questionnaire of Kosovo 2017. In order to achieve this purpose, the director or assistant director, head or deputy head, bank managers and experts of banks were selected for statistical sampling and structural equation Modeling approach was used for estimating the model and tests. Organizational risk management factors including "written job descriptions and resources to describe personnel duties, fraud risk assessment with regard to how management and other employees participate" were assessed as factors af-fecting bank performance. Therefore, the structural problems of the banking sys-tem should be resolved so that this system can function and develop in the future, and consequently, in order to resolve the crisis of the banking system, it is neces-sary to reform the banking system.

The present study aimed to rank banks in terms of board of directors report and notifying the users of reports. In addition, we evaluated factors affecting risk disclosure from the perspective of corporate governance. Moreover, we assessed risk disclosure based on linguistic analysis of board report text and capital adequacy ratio. Words were applied as measurement units to measure risk disclosure. The advantage of this technique is the unique analysis of words. According to the theoretical foundations presented in the present study, we first identified risk disclosure words in reports provided to financial information users and divided them into two categories of positive and negative risk disclosure words. Another variable selected for risk disclosure was capital adequacy ratio. Effective variables in corporate governance system in banks included the board independence, duality of CEO duties, and major shareholders as input variables in data envelopment analysis (DEA) model. On the other hand, the BCC model of DEA was selected as output-based nature. The statistical population included all banks listed in Tehran Stock Exchange. In total, 20 year-bank units listed during 2016-2017 were assessed. In the end, seven year-bank units were considered efficient while the rest were inefficient. Moreover, we estimated the amount of shortage in outputs to reach inefficient banks to the desired level of efficiency.