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Reaction to profit with emphasis on special indicators of the banking industry
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Ahad Lotfi1   , Saeid Jabbarzadeh Kangharloei2 , Jamal Bahri Sales3 , Asgar Pak Maram4 |
1- Ph.D Candidate in Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran
2- Associate professor of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran , jabbarzadeh.s@gmail.com
3- Associate professor of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran
4- Associate professor of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran |
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Abstract: (400 Views) |
Financial reports are one of the most important products of the accounting system, and one of its main goals is to provide the necessary information to evaluate the performance and profitability of companies. The necessary condition to achieve this goal is to measure and provide experimental information. In a way that makes it possible to evaluate the past performance and is effective in measuring the profitability and predicting the future activities of the economic enterprise. One of the items that are prepared and presented in financial reports is net profit. The purpose of the current research is to react to profit with an emphasis on the special indicators of the banking industry. which can affect the performance of banks and risk control, on the other hand, the financial sector in any economy plays a key and important role in the economic development of that country. The current research is applied in terms of its purpose and in terms of the data collection method, it is a descriptive-correlation type of research. The study population of the research includes all private and public banks admitted to the Tehran Stock Exchange for the period of 1390 to 1397. The results of the research showed that awareness, debt ratio, growth opportunity and systematic risk have a significant effect on the profit reaction coefficient considering the moderating role of the growth of deposits as a special indicator of the banking industry.
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Article number: 17 |
| Keywords: profit, banking industry, risk, growth opportunity |
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Full-Text [PDF 1080 kb]
(92 Downloads)
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Article type: Research |
Subject:
Special
Received: 2021/05/19 | Accepted: 2021/08/8 | Published: 2021/12/1
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