نوع مقاله : مقاله علمی پژوهشی
نویسندگان
1 استادیار، دانشگاه علم و صنعت ایران، تهران، ایران
2 کارشناس ارشد مدیریت مالی، دانشکدۀ حسابداری و مدیریت، دانشگاه شهید بهشتی، تهران، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
In this paper we analyze the relationship between credit
risk & profitability in Iranian banks. The credit risk is measured by
non-performing loans ratio &loan loss provision ratio. Also, the
profitability has been measured by return on assets &return on equity.
The survey data are from fifteen Iranian banks& credit institutes
during the time period of 2003 to 2009.Results show that there is a
significant negative relationship between credit risk & profitability. In
other words, the increase in credit risk results in the increase in the
costs of banks and therefore the decrease in their profibility. The
results also imply that bank managers need to focus on monitoring and
controlling the credit risk in order to maximize their profit.
کلیدواژهها [English]
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