Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Investigating the impact of internal organizational factors on bank profitability in the Iranian capital market

Document Type : Original Article

Authors
mohammad elhami anvar
neda mohammadi
Master of Industrial Management - Production and Operations, Tabriz Branch, Islamic Azad University, Tabriz, Iran.
Abstract
Bank balance sheets provide a clear picture of management policies and decisions regarding the mix of resources and allocation of funds. Also, management performance in generating income and controlling costs can be assessed through profit and loss accounts. In contrast, there are many external factors that are beyond the control of bank management. These factors are divided into two categories: those related to the country's macroeconomic conditions (such as inflation, GDP growth rate, money supply, central bank policies, and regulatory regulations) and other environmental factors. Accordingly, the present study examines the relationship between internal factors and the profitability of banks listed on the Tehran Stock Exchange. In this study, data from 16 banks active on the Tehran Stock Exchange during 2018 to 2023 were examined using the multivariate linear regression method and mixed data analysis. The research findings indicate that intra-organizational factors have a significant and direct impact on the profitability of banks listed on the Tehran Stock Exchange.
Keywords
Profitability
internal factors
bank size
liquidity management

Subjects