چکیده مقاله
With the entry of non governmental banks into the country's banking system in 2001, significant changes took place in the Iranian banking industry So that the decrease in the degree of concentration indicates the strengthening of the competitive environment in the country's banking scene Inadequate risk management has made banks more inefficient in the form of non current receivables and other financial crises The existence of non current receivables reflects the growing trend of this managerial weakness The main purpose of this study is to investigate the effect of bank ownership concentration on Non performing loans ratios of accepted and unaccepted private banks in Tehran Stock Exchange For this purpose, four criteria of concentration of ownership loan growth ratios, concentration, size and efficiency of banks as well as Non performing loans ratios for a nine year period between 2003 and 2011 have been examined The statistical sample of this research is the banks that have audited financial statements for at least three years Therefore, after gathering the theoretical foundations of the subject and formulating research hypotheses, information was collected and prepared Library methods, financial reports and audited financial statements of banks were used to collect information Panel data method was used to test the hypotheses and Eviews 6 software was used for statistical analysis In general, the research findings show that the concentration of bank ownership has a positive and significant effect on Non performing loans ratios
نویسندگان
Davoud Eftekhar Nahli
Department of bank accounting, Iran Banking Institute, Tehran Iran
Hamed Shadkam
Department of bank accounting, Iran Banking Institute, Tehran Iran
Peymn Noori Broojerdi
Department of bank accounting, Iran Banking Institute, Tehran Iran
شیوه ارجاع
Eftekhar Nahli, Davoud and Shadkam, Hamed and Noori Broojerdi, Peymn,1400,The effect of bank ownership concentration on Non-performing loans,8th International Conference on New Research in Management, Economics, Accounting and Banking
ارائهشده در
مجموعه مقالات هشتمین کنفرانس بین المللی پژوهش های نوین در مدیریت، اقتصاد،حسابداری و بانکداری9 مرداد 1400