نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری گروه حسابداری، واحد سمنان، دانشگاه آزاد اسلامی، سمنان، ایران
2 دانشیار گروه حسابداری، واحد سمنان، دانشگاه آزاد اسلامی، سمنان، ایران
3 استادیار گروه حسابداری، واحد سمنان، دانشگاه آزاد اسلامی، سمنان، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
This study was conducted to evaluate the impact of intellectual capital, components of financial capital, banking industry indicators and macroeconomic indicators as internal and external factors on the return on assets and return on equity of commercial banks listed on the Tehran Stock Exchange. The required data have been collected from the audited financial statements and the information available on the Central Bank's website for the period 2015 to 2020. To evaluate the significance of the effect of the studied variables, multivariate regression analysis method has been used. The results show that intellectual capital and interest rates have a positive effect and assets quality, cost management and stock market development have a negative effect on return on assets of banks, and intellectual capital, ownership concentration and interest rates have a positive effect and asset quality, cost management, capital adequacy, stock market development and GDP growth rate, have a negative effect on return on equity of banks. Empirical evidence from this study emphasizes that the managers of commercial banks should pay enough attention to internal and external factors in order to improve the profitability of commercial banks.
کلیدواژهها [English]