Document Type : Science - Research (Islamic Banking)

Authors

• vahid bahari ghoshe bolag ¹
• Golamhasan Taghi Nataj Malekshah ²
• محمد سلگی ³

¹ Imam hossion university

² *Corresponding Author . Department of Accounting Imam Hossein university ,Tehran . Iran.

³ Assistant Professor, Faculty of Management, Imam Hossein University, Tehran, Iran

Abstract

Objective: Reviewing and evaluating the performance of banks due to their role in the economy and its progress is very important. Islamic banking defined by following Islamic rules and in the form of Islamic economy. Considering the importance of the banking system in Iran's economy, in this research, the relationship between state ownership and the performance Islamic banking in Iran has been investigated. 



Research method: The research method was applied in terms of purpose, and in terms of the method of data analysis and collection, it was correlational and post-event. In order to measure the financial performance in this research, the indices of asset return rate, equity return rate, capital adequacy ratio and bank overdraft were used. The statistical sample of this research includes 15 banks considering the targeted method in the period of 2015. Up to 1400 banks are accepted in the Tehran Stock Exchange. order to test the hypotheses, the combined data regression method with the fixed effects data approach and with the help of AVUz econometric software has been used. 



Findings: The results at the 5% error level showed that there is a significant relationship between government ownership and financial performance. The results showed that the explanatory power of the asset return rate model was 53%, the equity return rate was 11%, the capital adequacy ratio was 12%, and the bank overdraft was 64%. The results showed that the biggest effect of government ownership on the increase in bank withdrawal was 64%. The results the refined models showed that government ownership had a negative relationship with the rate return on assets, the rate of return on equity, capital adequacy ratio and a positive relationship with bank overdraft.

Keywords

• State ownership
• rate of return on assets
• rate of return on equity
• capital adequacy ratio
• bank overdraft

Main Subjects

• Science - Research (Islamic Banking)