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Information Journal Paper

Title

Ranking of accounting and environmental factors affecting the profitability of commercial banks

Pages

  89-114

Abstract

 The Profitability of commercial banks is a very significant and complex issue that is influenced by the management of intellectual capital and financial capital as accounting factors and also indicators of the banking industry and macroeconomics as environmental factors. The main purpose of this study is to determine the importance and ranking of factors and indicators affecting the Profitability of commercial banks, in order to help effective decisions of central bank policymakers and bank managers. The statistical population includes 17 commercial banks active in Tehran Stock Exchange during the years between 2016 to 2021. To achieve the purpose of this study, the Friedman ranking test in SPSS software was used. The results show that financial capital and intellectual capital as accounting factors were more valuable than the indicators of the banking industry and macroeconomics as environmental factors. The ranking of indicators has shown that the variables of bank size, human capital efficiency, ownership concentration and management efficiency are the most important factors, respectively,In contrast, the variables of capital efficiency of innovation, competition, GDP and communication capital efficiency were the least important in the Profitability of commercial banks, respectively. Therefore, based on empirical evidence of this study suggests that managers of commercial banks, along with environmental factors, should pay sufficient attention to the management at their disposal resources. In particular, the increase in assets through the attracting deposits and the increase of capital, and the optimal use of human capital have a decisive role in improving Profitability.

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    • Cite

    APA: Copy

    Shahreza, Alireza, FAGHANI MAKRANI, KHOSRO, & FAZELI, NAGHI. (2023). Ranking of accounting and environmental factors affecting the profitability of commercial banks. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 14(56 ), 89-114. SID. https://sid.ir/paper/1053083/en

    Vancouver: Copy

    Shahreza Alireza, FAGHANI MAKRANI KHOSRO, FAZELI NAGHI. Ranking of accounting and environmental factors affecting the profitability of commercial banks. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2023;14(56 ):89-114. Available from: https://sid.ir/paper/1053083/en

    IEEE: Copy

    Alireza Shahreza, KHOSRO FAGHANI MAKRANI, and NAGHI FAZELI, “Ranking of accounting and environmental factors affecting the profitability of commercial banks,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 14, no. 56 , pp. 89–114, 2023, [Online]. Available: https://sid.ir/paper/1053083/en

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