The Impact of Off-balance-sheet Activities on the Risk of Banks Listed in TSE

Document Type : applied

Authors

1 Associate Prof., Faculty of Management and Accounting Sciences, University of Tehran, College of Farabi,Qom, Iran

2 MSc. in Finance Management, Faculty of Management and Accounting Sciences, University of Tehran, College of Farabi,Qom, Iran

Abstract

In this study, we analyzed and investigated off-balance sheet (OBS) activities based on the annual financial statements of banks during 2005-2015 with using data panel regression method, in three levels of total risk, bankruptcy risk and credit risk, in the 8 State owned banks and private owned banks separately. The results show that, the impact of the OBS activities on the overall risk in all banks and state banks is negative and segnificant although is not segnificant in private banks. OBS activities decreas credit risk and bankruptcy in State owned banks, but their impact on credit risk and bankruptcy of all banks and private owned banks is not significant, although its sign is positive.
JEL: G2, G21
How to cite this paper: Nadiri, M., & Behzadi, M., & Nourahmadi, M. (2017). The Impact of Off-balance-sheet Activities on the Risk of Banks Listed in TSE. Quarterly Journal of Risk Modeling and Financial Engineering, 2(2), 158– 178. (In Persian)

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