An overview of impact of past receivables on profitability of Tehran Stock Exchange banks

Document Type : Original Article

Author
Ali Najafi Moghaddam
Faculty member, Department of Management and Accounting. Islamic Azad University, Tehran South Branch
Abstract
Due to the growing volume of bad loans in Iran and that the volume of the banks' liquidity demands and then go to a lock banks to borrow from the central bank, which in turn leads to an increase in interbank interest rates (up 28%), as well as increased rates of bank overdrafts of the central bank (ceiling of 34%) has been so in this study to evaluate the impact of these demands on the performance measure in order to check 11 banks (people, business, export, Post Bank, Sinai, the new economy, entrepreneur, Ansar Corp, Pasargadae, and seal the economy) over a period of 8 years (1385 to 1392) and in a statistical model data panel came to the conclusion that past due receivables and significant negative correlation with profit therefore reducing the bank collected receivables past due and deferred to a bank pathology can lead to increased efficiency in banking.
Keywords
loans
Profitability
return on assets
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