نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری ، گرو ه حسابداری، واحد قزوین، دانشگا ه آزاد اسلامی، قزوین، ایران
2 استادیار و عضو هیات علمی، گرو ه حسابداری، واحد قزوین، دانشگا ه آزاد اسلامی، قزوین، ایران
3 استادیار و عضو هیات علمی، گروه حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Today, banking is one of the most important sectors of the economy. Banks, on the one hand, by organizing receipts and payments, facilitate trade and commerce and expand markets. Therefore, the purpose of this research is to investigate the effect of the profitability of cryptocurrencies on the amount of deposits attracted and loans paid by banks using the DID approach. The results of this study help the banking system and governments to effectively prevent future risks that can be imposed on the banking system and economy of countries and reduce losses. This research was conducted in a period of six years between 1395 and 1400.
The statistical method used in this research is multivariate regression method using panel data and "difference-in-difference". The obtained results showed that with the increase in the profitability of investing in cryptocurrencies, the amount of deposits attracted by banks and the amount of loans paid by banks decreased. Also, the increase in the amount of deposits attracted by banks and the amount of loans paid by banks is lower in the periods when the profitability of investing in cryptocurrencies is higher than in the periods when the profitability of investing in cryptocurrencies is lower.
کلیدواژهها [English]