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Year 2017, Volume: 7 Issue: 2, 421 - 429, 01.06.2017

Abstract

The Impact of CAMEL Indexes on Profit Management in Banks Listed on Tehran Stock Exchange

Year 2017, Volume: 7 Issue: 2, 421 - 429, 01.06.2017

Abstract

Net profit is one of the most important factors that affect the investment decisions, and has a significant effect on company’s share price and management awards and reselection of them. For this reason, managers have a high incentive to increase the company’s share through discretionary accruals. In a recent research conducted in the field of assessment of financial performance of banks, CAMEL indexes were presented as the most important factors affecting banks’ profit management, which include five indexes of capital adequacy, asset quality, management quality, earnings quality and liquidity. Therefore, this research aims to investigate CAMEL indexes effects on banks’ profit management. For this purpose, the research statistical population include banks that have been listed in Tehran Stock Exchange during the years of 2010 to 2015, which is consisted of 14 banks. For conducting this research, the multivariable regression technique and panel data were adapted. This research has one main hypothesis and 5 side hypotheses. Research hypotheses analysis results indicated that capital adequacy, management quality and earnings quality has a negative and meaningful effect on banks’ profit management, and liquidity has a positive and meaningful effect on banks’ profit management. Moreover, assets quality didn’t have a meaningful effect on banks’ profit management.

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Details

Other ID JA57MT88RY
Journal Section Research Article
Authors

Seyed Kazem Ebrahimi This is me

Ali Bahraminasab This is me

Fahimeh Sadat Seyedi This is me

Publication Date June 1, 2017
Published in Issue Year 2017 Volume: 7 Issue: 2

Cite

APA Ebrahimi, S. K., Bahraminasab, A., & Seyedi, F. S. (2017). The Impact of CAMEL Indexes on Profit Management in Banks Listed on Tehran Stock Exchange. International Review of Management and Marketing, 7(2), 421-429.
AMA Ebrahimi SK, Bahraminasab A, Seyedi FS. The Impact of CAMEL Indexes on Profit Management in Banks Listed on Tehran Stock Exchange. IRMM. June 2017;7(2):421-429.
Chicago Ebrahimi, Seyed Kazem, Ali Bahraminasab, and Fahimeh Sadat Seyedi. “The Impact of CAMEL Indexes on Profit Management in Banks Listed on Tehran Stock Exchange”. International Review of Management and Marketing 7, no. 2 (June 2017): 421-29.
EndNote Ebrahimi SK, Bahraminasab A, Seyedi FS (June 1, 2017) The Impact of CAMEL Indexes on Profit Management in Banks Listed on Tehran Stock Exchange. International Review of Management and Marketing 7 2 421–429.
IEEE S. K. Ebrahimi, A. Bahraminasab, and F. S. Seyedi, “The Impact of CAMEL Indexes on Profit Management in Banks Listed on Tehran Stock Exchange”, IRMM, vol. 7, no. 2, pp. 421–429, 2017.
ISNAD Ebrahimi, Seyed Kazem et al. “The Impact of CAMEL Indexes on Profit Management in Banks Listed on Tehran Stock Exchange”. International Review of Management and Marketing 7/2 (June 2017), 421-429.
JAMA Ebrahimi SK, Bahraminasab A, Seyedi FS. The Impact of CAMEL Indexes on Profit Management in Banks Listed on Tehran Stock Exchange. IRMM. 2017;7:421–429.
MLA Ebrahimi, Seyed Kazem et al. “The Impact of CAMEL Indexes on Profit Management in Banks Listed on Tehran Stock Exchange”. International Review of Management and Marketing, vol. 7, no. 2, 2017, pp. 421-9.
Vancouver Ebrahimi SK, Bahraminasab A, Seyedi FS. The Impact of CAMEL Indexes on Profit Management in Banks Listed on Tehran Stock Exchange. IRMM. 2017;7(2):421-9.