جستجوی مقالات مرتبط با کلیدواژه "کیفیت دارایی ها" در نشریات گروه "مالی"

One of the main activities of banks is providing financial services such as payment of facilities. An important part of the facilities granted by banks in the form of deferred, doubtful receivables, and non-receivables are not paid back to the banking system. In such circumstances, the quality of bank assets is lowered, and this causes problems for the cash flow and liquidity management of the bank. This causes serious problems to the current situation of the banking system. This paper discussed the relationship between asset quality, non-interest income, and profitability of banks listed on the Tehran Stock Exchange. For this purpose,  non-interest income, independent variable, profitability, and risk-adjusted profit were considered as dependent variables for data related to 17 banks from 2011 to 2018 To investigate this, two regressions were used; in the first regression, the effect of ownership type in moving towards non-interest income on profits and adjusted profits at the private and state-run banks, and in the second regression, the effect of bank asset quality in moving towards activities that generate non-interest income were studied. Estimates indicate that high quality of assets has a positive and statistically meaningless effect on the banks’ adjusted profits and profits, and the index of bank income diversity with the profits and banks' adjusted profits shows a negative but significant effect.

One of the most important risks that the Islamic banking system, the same as conventional banking, faces is liquidity risk. The liquidity management in the Islamic banking system, however, is more complicated compared to conventional banking because of difference in the nature of the tools used there and the forbiddance of riba  . The aim of this study is to investigate the relationship between the qualities of assets - debts and ways of financing with liquidity risk in Islamic banking, and also to examine this issue by considering the role of time element in liquidity risk, by dividing liquidity needs into 2 categories, urgent and non-urgent, using financial ratios. To achieve this we gathered the data for 67 Islamic banks from ORBIS and Banker database during the 2016-2011. The method used to investigate the subject was Canonical correlation analysis approach. The results gained by Stata software indicate that the liquidity risk is highly correlated with the quality of assets and financing. They also show whenever we use three urgent and non-urgent risk measures simultaneously, 97% of variability of liquidity risk is explained by the variability of independent variables (i.e. quality of asset - financing) but when we use urgent and non-urgent risk ratios independently, the amount of variability of dependent variable is explained by the variability of independent variables (i.e. quality of asset -financing) at 0/531 and 0/382 respectively.

Every banking system, whether Islamic or conventional, faces a wide range of risks, among which liquidity risk seems to be one of the most substantial. It is also noticeable that liquidity management in the Islamic banking is more complicated than in the conventional banking because the traditional instruments used in liquidity management are based on interest and their use in the Islamic banking system is not permissible. However, it has been proclaimed that, especially after the 2008 financial crisis, in terms of liquidity risk management, the Islamic banking system has acted more persuasive than the conventional banking system. Applying PCSE and FGLS panels methods for 72 Islamic, and 51 conventional banks, this research has examined the relationship between liquidity risk, asset quality, and financing in the two banking systems during the period 2011-2016. The results show that, in Islamic banking, while liquidity risk has a significant positive relationship with financing, the former indicates a negative relationship with asset quality. However, in conventional banking, the effect of financing and the size of liquidity risk is positive and significant, but the effect of asset quality is not significant.