Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

The relationship between fintech and the riskiness of commercial banks

Document Type : Original Article

Authors
1 Accounting Department, South Tehran Branch, Islamic Azad University, Tehran, Iran.
2 Master of Financial Management-Banking, Parandak Institute of Higher Education, Saveh, Iran.
3 Master of Financial Engineering - Risk Management, Parandak Institute of Higher Education, Saveh, Iran.
Abstract
The purpose of this research is to study and investigate the role of fintech and the risk-taking of commercial banks. The independent variable of this research is the fintech index, the dependent variable of banking risk-taking and the control variables: economic growth rate, bank size, bank liquidity level and the efficiency of banking operations. The statistical population of this research includes all the banks accepted in the Tehran Stock Exchange during the years 1397-1401. It is a correlation relationship and in the framework of inductive reasoning. In this research, to collect information from the CODAL website of the Securities and Exchange Organization, as well as from the new Tadbirpardaz and Havard software available in the Stock Exchange, which contains information on the financial statements of the sample banks. It has been used. In this research, Chow's test and Hausman's regression model were used to test the hypotheses. The statistical method used in this research is the panel data method. Eviews and Excel software were used to analyze the data.
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