The Relationship between Credit Risk and the Rate of Interest Allocated to Different Islamic Contracts in Agricultural Bank of Kurdestan Province

Subject Areas :

Zohreh Hajiha ¹ , Farzaneh Heidarpoor ² , Zanyar Rajaee ³

1 - استادیار دانشگاه ازاد اسلامی واحد شرق تهران
2 - استادیار دانشگاه آزاد اسلامی واحد تهران مرکزی
3 - کارشناس ارشد حسابداری دانشگاه آزاد اسلامی واحد تهران مرکزی

Received: 2015-05-09 Accepted : 2015-05-09 Published : 2012-05-21

Keywords: Risk, Credit Risk, Islamic Contracts,

Abstract :

Finding chronological relationship among factor witch had influence on credit risk are important. Because of Bank facilities increasing on using bank sources the relationship is necessary. The present research wants to study the relationship of these to variable between rate of interest and credit risk in Keshaoarzy bank of Kurdestan during the period between 1381-1387.the purpose of the study, identifying that, there are meaningful relationship between credit risk and rate of interest and if there is, how? Finally the finding shows that there are no relationship between rate of interest and credit risk by Pearson correlation in the banks Islamic contracts that inclusive six contracts example fixed rate contract, bear….and economic activities but there is a meaningful relation ship between rate of interest and credit risk by pooled least squares. In summary result show that existence in the rate of interest lead to reduce credit risk in the Islamic contracts and economic activities contracts

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