نوع مقاله : علمی-پژوهشی
موضوعات
عنوان مقاله English
نویسندگان English
The return on assets (ROA) and return on equity (ROE) are key indicators for assessing the financial performance of banks, influenced by factors such as credit risk, macroeconomic variables, and capital structure. This study examines the factors affecting the ROA and ROE of banks listed in the Iranian capital market. To conduct this research, a Time-Varying Parameter Panel Vector Autoregression (TVP-PVAR) model and Python programming language were used over the period from 1388 to 1400 (2009–2021). Data were collected for eleven selected banks listed in the Iranian capital market. The results indicate that credit risk and asset quality are critical factors in reducing ROA and ROE. Additionally, bank size plays a significant role in better risk management and increased profitability. Inflation has a negative impact on bank returns in the short term. Economic growth increases demand for banking services, thereby enhancing bank profitability. Moreover, surges in the capital market create favorable opportunities for banks to boost profitability. Furthermore, the findings suggest that reducing sanctions and improving international relations facilitate access to external financial resources and enhance bank returns. Ultimately, this study emphasizes the importance of improving bank strategies to enhance ROA.
کلیدواژهها English
