The Effect of Leverage and Liquidity on the Management of Earnings and Capital of Iranian Commercial Banks
| Autor: | Vali Nadi Qomi, Bahareh Hajizadeh, Abbas Gomar |
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| Jazyk: | perština |
| Rok vydání: | 2018 |
| Předmět: | |
| Zdroj: | مطالعات مالی و بانکداری اسلامی, Vol 3, Iss پاییز و زمستان, Pp 131-156 (2018) |
| Druh dokumentu: | article |
| ISSN: | 2588-3569 2588-4433 |
| Popis: | Financial theorists have always focused on the ability of companies to manage earnings through the use of accounting methods for accruals. Evidence from some empirical research shows that earnings management is possible through the use of financial leverage and capital management and generally managing capital structure. The earnings management by banks is also implemented through monitoring loan-loss provision and net charge-off loans. This study investigates the relationship between "financial leverage and liquidity" and "earnings and capital management" of commercial banks listed in Tehran Stock Exchange (TSE) during the years 1385 to 1393. Data have been extracted from financial statements and their accompanying notes of some selected banks and Excel has been used to classify the data. Data analysis is also done using EViews software. The results from hypothesis testing show that there is a significant relationship between the liquidity ratios and financial leverage, earnings management and capital management in commercial banks. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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