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Do Behavioral Biases Affect Credit Risk Assessment Methods? | ||
Interdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies) | ||
دوره 16، شماره 2، تیر 2023، صفحه 501-514 اصل مقاله (937.42 K) | ||
نوع مقاله: Research Paper | ||
شناسه دیجیتال (DOI): 10.22059/ijms.2022.326105.674613 | ||
نویسندگان | ||
Mohamed Ali Azouzi1؛ Sami Bacha* 2 | ||
1Finance and Accounting Methods, IHEC, University of Sfax, Tunisia | ||
2Finance and Accounting Methods, Faculty of Economic Sciences and Management, University of Sousse, Sousse, Tunisia | ||
چکیده | ||
The purpose of this study was to investigate the effect of bankers’ behavioral biases on credit risk management. We examined whether and how individual emotional biases (i.e., loss aversion, optimism, overconfidence, and cognitive dissonance) affect the banks’ credit risk policy, including the risk assessment methods (i.e., quantitative vs. qualitative methods). Based on a sample of Tunisian banks, the results showed that the bankers’ emotional biases affect their preferences regarding the choice of credit risk assessment methods. The findings revealed that optimist, loss-averse, and overconfident bankers are more likely to adopt quantitative methods such as scoring when they assess the credit risk. The bankers with high cognitive dissonance, however, were found to have a high preference for a qualitative approach. | ||
کلیدواژهها | ||
cognitive dissonance؛ credit risk؛ loss aversion؛ optimism؛ overconfidence | ||
عنوان مقاله [English] | ||
آیا سوگیریهای رفتاری بر روشهای ارزیابی ریسک اعتباری موثر هستند؟ | ||
نویسندگان [English] | ||
محمد علی العزعوزی1؛ سامی باچا2 | ||
1روشهای مالی و حسابداری، دانشکده اقتصاد و مدیریت، IHEC، دانشگاه سفکس، تونس | ||
2روشهای مالی و حسابداری، دانشکده علوم اقتصادی و مدیریت، دانشگاه سوسه، سوسه، تونس | ||
چکیده [English] | ||
هدف این مقاله بررسی اثر سوگیری های رفتاری مدیران بانکها بر مدیریت ریسک اعتباری بود. ما به این سوال پرداختیم که آیا سوگیری های عاطفی فردی (یعنی بیزاری از ضرر، خوش بینی، اعتماد به نفس بیش از حد، و تعارض شناختی) بر سیاست ریسک اعتباری مدیران بانک (یعنی روشهای ارزیابی ریسک شامل روشهای کمی و کیفی) اثر دارد یا خیر، و کیفیت این اثر چگونه است. نتایج حاصل شده از داده های گردآوری شده از بانکهای تونسی نشان داد که سوگیری های عاطفی مدیران بانکها بر اولویت های آنها درباره روشهای ارزیابی ریسک اعتباری اثرگذار است. نتایج مشخص کرد که مدیران بانکی خوش بین، بیزار از ضرر، و دارای اعتماد به نفس بیش از حد بیشتر احتمال دارد روشهای کمی مثل نمره دهی را برای ارزیابی ریسک اعتباری مورد استفاده قرار دهند. با این حال، نشان داده شد که مدیران بانکی با سطوح بالای تعارض شناختی بیشتر رویکرد کیفی را ترجیح می دهند. | ||
کلیدواژهها [English] | ||
اعتماد به نفس بیش از حد, بیزاری از ضرر, تعارض شناختی, خوش بینی, ریسک اعتباری | ||
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