Examining the role of awareness, debt ratio, growth opportunity and systematic risk on the reaction coefficient to profit, taking into account the moderating role of the growth of deposits
Subject Areas : Economicahad lotfi 1 , Saeed jabbarzadeh Kangarloei 2 * , Jamal Bahri Sales 3 , Asgar Pak Maram 4
1 - Ph.D. Candidate in Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran.
2 - Associate professor of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran
3 - Associate professor of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran
4 - Associate professor of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran
Keywords: Awareness, Debt Ratio, Growth Opportunity, Systematic Risk, Deposit Share Growth ,
Abstract :
The aim of the current research is to examine the role of awareness, debt ratio, growth opportunity and systematic risk on the profit reaction coefficient, taking into account the moderating role of the growth of the deposit share on the special indicators of the banking industry. The reaction to profit in the banking industry can affect the performance of banks and risk control, on the other hand, the financial sector in any economy plays a key and important role in the economic development of that country. The current research is applied in terms of its purpose and in terms of the data collection method, it is a correlational descriptive research. The study population of the research includes all private and public banks admitted to the Tehran Stock Exchange for the period of 2010 to 2017. The results of the research showed that awareness has a significant effect on the coefficient of reaction to profit, taking into account the moderating role of the growth of deposits as a special indicator of the banking industry. The debt ratio has a significant effect on the reaction coefficient to profit, taking into account the moderating role of the growth of deposits as a special indicator of the banking industry. The growth opportunity has a significant effect on the profit reaction coefficient, taking into account the moderating role of the growth of the deposit share as a special indicator of the banking industry. It has a significant impact.
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