Drivers of sub-line items in Iranian banks

Drivers of sub-line items in Iranian banks

Subject Areas : Management Accounting

seyed amir safavi ghomi ¹ , Maryam Khalili Iraqi ² , حمیدرضا وکیلی فرد ³

1 - Ph.D. student in finance majoring in banking, Islamic Azad University, Science and Research Unit, Tehran, iran.
2 - Associate Professor, member of the scientific faculty of Islamic Azad University, Science and Research Unit, Tehran, iran. (corresponding author)
3 - Associate Professor, member of the academic staff of Islamic Azad University, Science and Research Unit, Tehran, iran

Received: 2024-05-25 Accepted : 2024-08-20 Published : 2025-07-08

Keywords: Non-interest income, off-balance sheet activities, bank productivity, liquidity, inflation,

Abstract :

The purpose of this research is to investigate the factors affecting the off-balance sheet activities of commercial banks in Iran. For this purpose, a sample consisting of 17 banks admitted to the Tehran Stock Exchange during the years 1392 to 1401 was examined. Combined data regression was used to test the relationship between banking and non-banking factors with off-balance sheet activities of commercial banks. The obtained results show that the reduction of liquidity and productivity in Iranian banks causes the growth of sub-line items in the balance sheet and improves the bank's income diversity. Also, based on the findings of the research, although the changes in GDP do not have a significant effect on the diversity of banks' income, the results prove that with the increase in GDP in Iran as an external stimulus, the use of sub-line items in Iranian banks has increased. Is. In addition, the research results show that inflation changes have a positive and significant effect on income diversity.

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