Tác động của quản lý tài sản và nợ phải trả đến hiệu quả tài chính của các tổ chức tài chính vi mô: Bằng chứng từ khu vực châu Phi cận Sahara

Springer Science and Business Media LLC - Tập 8 - Trang 1-12 - 2022
Mulualem Getahun Abebe1
1Department of Accounting and Finance, College of Business and Economics, Bahir Dar University, Bahir Dar, Ethiopia

Tóm tắt

Nghiên cứu này áp dụng phương pháp kế toán chi phí thống kê cho một mẫu gồm 106 tổ chức tài chính vi mô (MFI) ở khu vực châu Phi cận Sahara trong giai đoạn 2014–2018 nhằm điều tra mối quan hệ giữa quản lý tài sản-nợ phải trả và hiệu quả tài chính. Kết quả cho thấy cấu trúc tài sản và nợ phải trả có các tác động tích cực và tiêu cực đến lợi nhuận của các MFI trong mẫu. Danh mục cho vay ròng, các khoản nợ tài chính ngắn hạn khác và quy mô MFI có mối quan hệ tích cực và đáng kể với tỷ suất lợi nhuận trên tài sản của các MFI đã niêm yết. Ngược lại, tiền gửi, khoản vay và các khoản nợ khác có mối quan hệ tiêu cực và đáng kể với hiệu quả tài chính. Tổng thể, nghiên cứu gợi ý rằng cần chú ý đầy đủ đến quản lý tài sản-nợ phải trả để đảm bảo hiệu quả tài chính tốt hơn.

Từ khóa

#quản lý tài sản-nợ phải trả #hiệu quả tài chính #tổ chức tài chính vi mô #châu Phi cận Sahara

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