利率风险对财务绩效的影响:银行安全程度的中介作用:来自约旦金融部门的证据

Q2 Business, Management and Accounting

Business: Theory and Practice Pub Date : 2022-04-07 DOI:10.3846/btp.2022.13884

Zaher Abdel Fattah Al-Slehat

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引用次数: 3

摘要

本研究旨在通过银行安全程度作为中介变量来确定利率风险对财务绩效的影响。研究对象包括2011年至2018年的13家约旦商业银行。为了达到当前的研究目标，采用了描述性和分析性的方法。此外，采用Baron和Kenny的检验(1986)来检验当前的研究假设。结果发现，银行安全程度部分影响利率风险与财务绩效的关系。因此，本研究提出了一系列建议。其中，除了加强银行业的货币和金融政策外，我们鼓励政策制定者、银行所有者和管理者不断制定有效的利率风险政策。他们应该努力在利率、业绩和银行安全程度等各方面的风险之间取得平衡。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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EFFECT OF INTEREST RATE RISK ON FINANCIAL PERFORMANCE THE MEDIATING ROLE OF BANKING SECURITY DEGREE: EVIDENCE FROM THE FINANCIAL SECTOR IN JORDAN

The current study aims to determine the effect of interest rate risk on financial performance through the banking security degree as a mediating variable. The study population includes 13 Jordanian commercial banks from 2011 to 2018. To achieve the current study objectives, a descriptive and analytical approaches were used. Furthermore, Baron and Kenny’s test (1986) were adopted to examine the current study hypotheses. The results found that the banking security degree partially affects the relationship between interest rate risk and financial performance. Accordingly, this study provides a set of recommendations. Among them, we encourage policymakers and bank owners, and managers to develop efficient interest rate risk policies continuously in addition to strengthening the monetary and financial policies of the banking sector. They should strive to achieve a balance between each of the risks of interest rate, performance, and banking security degree.

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来源期刊

Business: Theory and Practice Business, Management and Accounting-Strategy and Management

CiteScore

5.00

自引率

0.00%

发文量

审稿时长

8 weeks

期刊介绍： The journal "Business: Theory and Practice" is published from 2000. 1 vol (4 issues) per year are published. Articles in Lithuanian, English, German, Russian. The Journal has been included into database "ICONDA" and "Business Source Complete".