TY  - JOUR
T1  - Assessment of the Impact of the Return on Assets on the
Bank Reserves Listed in the Tehran Stock Exchange
AU - Bagheri, Alirahm AU - Dehkordi, Bahareh Banitalebi AU - Nezhad, Mahmood Bakhshi 
JO  - International Business Management
VL  - 10
IS  - 29
SP  - 6685
EP  - 6692
PY  - 2016
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2016.6685.6692
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2016.6685.6692
KW  - Bank reserves
KW  -return on assets
KW  -facilities
KW  -bank size
KW  -growth opportunities
KW  -profit volatility
AB  - The aim of this study was to evaluate the return on assetsof bank reserves listed in the Tehran Stock
Exchange. Accordingly, based on the Kashyap and Stein models and Levinthal, “bank reserves” are defined
as the dependent variable, rate of return on assets as the independent variable, facilities rate, bank size, growth
opportunities and profitvolatility as control variables. The population of this research consisted of commercial
banks listed in the Tehran Stock Exchange and among which sixteen banks were selected as sample size using
systematic elimination method. The results show the direct relationship between return on assetswith bank
reserves as a measure of deposits of different clients in banks as the dependent variable. In addition the
interpretation of gradient in control variables of estimation relationship indicated that there was a reversed
relationship between the facilities rate and the size of banks with bank reserves and also a direct relationship
between growth opportunities and earnings volatility with bank reserves or customer’s deposits. Student-t test
and Fisher test for the estimated coefficients and the total estimated relationship supported 95% of relationships
between variables. The coefficient of determination showed that between 83/5-87/5 of changes among the
independent variables and control was represented by by the estimated relationship in the bank reserves and
the estimated relationship between the variables had relatively full explanatory power.
ER  -