Cost-benefit Balance Below The Balance Sheet Line
محورهای موضوعی : International Journal of Finance, Accounting and Economics StudiesSeyed Amir Safavi Ghomi 1 , Maryam Khalili Araghi 2 , Hamidreza Vakili Fard 3
1 - PhD student in Finance, Banking, Islamic Azad University, Science and Research Branch,Iran
2 - Associate Professor, Faculty Member, Islamic Azad University, Science and Research Branch, Iran.
3 - Associate Professor, Faculty Member,Islamic Azad University, Science and Research Branch, Iran.
کلید واژه: Non-interest income, off-balance sheet activities, volatility indicators of risk measurement, leverage, downside risk,
چکیده مقاله :
The aim of this study is to investigate the effect of off-balance sheet activities of commercial banks in Iran on three groups of risk indicators. For this purpose, a sample of 17 banks listed on the Tehran Stock Exchange during the years 1392 to 1401 was examined. In this study, the selection of indicators was based on the analytic hierarchy process method and mathematical models were estimated using mixed data regression. The selected indicators based on AHP are "logarithm of off-balance sheet items" and "bank income diversity" as indicators of off-balance sheet activities and "variance of return on assets" and "half-variance of return on assets" and "financial leverage" as risk measurement indicators. The results show that the use of off-balance sheet items has a positive and significant effect on dispersion measurement indicators and adverse risk measurement indicators, although the use of these items does not have much effect on sensitivity measurement indicators. Also, based on the results obtained, creating income diversification in Iranian banks has led to the growth of all three risk measurement indicators.
The aim of this study is to investigate the effect of off-balance sheet activities of commercial banks in Iran on three groups of risk indicators. For this purpose, a sample of 17 banks listed on the Tehran Stock Exchange during the years 1392 to 1401 was examined. In this study, the selection of indicators was based on the analytic hierarchy process method and mathematical models were estimated using mixed data regression. The selected indicators based on AHP are "logarithm of off-balance sheet items" and "bank income diversity" as indicators of off-balance sheet activities and "variance of return on assets" and "half-variance of return on assets" and "financial leverage" as risk measurement indicators. The results show that the use of off-balance sheet items has a positive and significant effect on dispersion measurement indicators and adverse risk measurement indicators, although the use of these items does not have much effect on sensitivity measurement indicators. Also, based on the results obtained, creating income diversification in Iranian banks has led to the growth of all three risk measurement indicators.
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