The relationship between bank attributes and financial performance considering the moderating role of investing in information technology

Subject Areas : Journal of Capital Market Analysis

Ali Nouri Khani ¹ , Ali Norouzi ² , Ali Khozain ³

1 - Allameh Tabataba'i University of tehran
2 - Hakim Jorjani University of Gorgan
3 - Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul

Received: 2023-04-23 Accepted : 2023-06-12 Published : 2023-08-23

Keywords: Information Technology, Tehran Stock Exchange, Financial Performance, Bank Attributes,

Abstract :

The aim of this study is to investigating the relationship between bank attributes and financial performance considering the moderating role of investing in information technology among the banks listed on Tehran Stock Exchange. The research method is descriptive-post event and the 21 number of accepted banks at Tehran Stock Exchange during the period of 2017 to 2022 were elected as statistical sample. The data was collected via financial statements of banks and were analyzed via Excel and Eviews V.12 software. The results showed that there is a significant relationship between capital adequacy and management efficacy with financial performance. Aslo there is a significant relationship between investing in information technology and financial performance. Moreover the results showed that the moderating role of investing in information technology on the relationship between bank attributes and financial performance is significant (p<0.05). . . . . . . . . . . . . .