نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری رشته حسابداری، دانشگاه آزاد اسلامی، واحد ساری، ایران - کارشناس امور مالی، اداره حسابداری مدیریت، بانک شهر
2 کارشناسی ارشد رشته مدیریت بازرگانی گرایش مدیریت مالی، دانشگاه آزاد اسلامی، واحد ابهر، ایران
3 کارشناسی ارشد رشته مدیریت بازرگانی گرایش مدیریت مالی، دانشگاه آزاد اسلامی واحد فیروزکوه، ایران
4 کارشناسی ارشد رشته علوم اقتصادی، دانشگاه آزاد اسلامی واحد فیروزکوه، ایران
کلیدواژهها
عنوان مقاله English
نویسندگان English
The importance of banks' profitability can be examined at all levels of the economy. More profitability of banks not only allows them to provide credit and more activity in the field of obligations, but also makes it easier for bank policymakers to invest in risky environments. Obligations studied in this study include letters of credit, bank guarantees and other obligations that the non-gross income resulting from their opening and issuance is always considered. All banks and credit institutions listed on the stock exchange constitute the statistical population of the research and the statistical sample consists of 16 banks that in the period under review (five-year period from 2016 to 2020) audited financial statements. They are available in the comprehensive information system of publishers. Hypotheses have been tested using regression methods and correlation coefficient. The results indicate the efficiency and significance of the regression model and the existence of a correlation and positive correlation between the types of obligations and net profit (loss) of banks at the medium level. Among the types of variable obligations, letter of credit has the highest correlation with net profit (loss), so more attention to letter of credit in order to earn profit is important.
کلیدواژهها English
