收入平滑对财务绩效指标的作用

IF 1.2 Q4 BUSINESS
Karzan Adnan Khzer, Rizgar Abdullah Sabir Jaf
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引用次数: 0

摘要

本研究的主要目的是确定收入平滑程序是否对资产收益率(ROA)和股本收益率(ROE)的财务绩效产生影响。这项研究的数据来自于伊拉克证券交易所上市的银行样本。研究样本包括2015年至2019年在伊拉克证券交易所上市的银行。模型估计是使用面板数据方法完成的。五家银行符合要求,样本是使用有目的的抽样技术选择的。本研究采用米勒的模型来区分使用收入平滑和未使用收入平滑的银行,并使用某些统计技术来检查数据。财务业绩的两个指标是资产收益率(ROA)和净资产收益率(ROE)。我们用来比较平稳和非平稳收入银行的表现,以及影响每个银行的影响变量的变化。本研究结果表明,资产收益率(ROA)和净资产收益率(ROE)对收益平滑过程有相当大的影响,而变量量也有显著的正向影响。在本研究中,我们观察到在资产回报率(ROA)和股本回报率(ROE)方面,有和没有平稳收入的银行之间存在统计学上的显著差异。在我们的研究中,我们发现银行规模、财务成功和收入平滑之间存在统计学上显著的正相关关系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Role of Income Smoothing on Financial Performance Indicators
The primary objective of this study is to determine whether income smoothing procedures have an impact on the financial performance of return on assets (ROA) and return on equity (ROE). Data for this study came from a sample of banks that are listed on the Iraq Stock Exchange. The research sample consists of banks listed between 2015 and 2019 on the Iraq Stock Exchange. The model estimate is done using the panel data approach. Five banks match the required requirements, and the samples were chosen using a purposive sampling technique. This study employs Miller's model to distinguish between banks that used income smoothing and banks that did not, as well as certain statistical techniques to examine the data. Two indices of financial performance—return on assets (ROA) and return on equity (ROE). Were used to compare the performance of smooth and non-smooth income banks and the variations in the influencing variables that influence each. The findings of this study demonstrate that return on assets (ROA) and return on equity (ROE) have a considerable impact on income smoothing procedures, while variable volume has a significant positive impact as well. In this study, we observed statistically significant differences between banks with and without smooth income in terms of their returns on assets (ROA) and returns on equity (ROE). We found a statistically significant positive relationship between bank size, financial success, and income smoothing in our study.
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来源期刊
3C Empresa
3C Empresa BUSINESS-
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7
审稿时长
12 weeks
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