پديدآورندگان :
Xu Fengju Prof Management school, Wuhan University of Technology,Wuhan, China , YariFard Rasool PD.D. Student of Accounting, Wuhan University of Technology,Wuhan, China , YariFard Somayeh Master of Economics, Central Tehran Branch Islamic Azad University, Tehran, Iran , EhsanMaleki Shima Young Researchers and Elite Club, Central Tehran Branch, Islamic Azad University Tehran,Iran
كليدواژه :
Asset , Investment , Return , Commission , Bank.
چكيده فارسي :
The present study investigates the effect of interest and non-interest activities on return and the risk of some Iranian banks over the period of 2006-2011 using regression analysis. The paper uses three independent variables where the first one is interest income and the second one is the commission fee income and the third one is obtained as a difference between other non-interest incomes with commission fee. There are three dependent variables including risk, return on investment, return on equity, leading us to set up three regression analysis. The result of the study indicates that interest based activities have a meaningful relationship only with bank return. And the non-interest based activities have a meaningful relationship with bank risk and return on equity
