نوع مقاله : مقاله پژوهشی
نویسنده
گروه حسابداری، واحد نجف آباد، دانشگاه آزاد اسلامی، نجف آباد، ایران
کلیدواژهها
عنوان مقاله English
نویسنده English
The main purpose of this study is the relationship between prudential regulation of capital and banks' risk-taking with the moderating role of investment efficiency. The statistical population is all banks and financial institutions listed on the Tehran Stock Exchange. The research period includes the years 1391 to 1397. To achieve this goal, data from 20 banks were used. In this study, it has been shown that with investment efficiency, prudential regulations increase banks' capital and reduce their risk-taking. Prudential regulations also increase the prudential behavior of banks by reducing risk and increasing the capital of banks, which indicates that most of the country's banks in recent years have moved in line with regulatory frameworks and international regulations.
کلیدواژهها English
