2
Associate Professor og Accounting – Islamic Azad University, Science and Research Branch, Tehran
3
Islamic Azad University, Tabriz branch
Abstract
Bank's asset and liability management approach to planning the same time, all assets and liabilities of banks considered . So that to provide the right mix of bank balance sheets to meet the requirements of a variety of sources and uses of bank management objectives, market conditions, and strengthening of the bank's liquidity. (Alborzi, Pourzarandi and Shahriari 1390) best practices in the management of resources and expenditures, in fact , see an action plan that shows how the combined resources needed and how it can be the most profitable way possible, be used. On the one hand, and the cost of equipping its limited resources on the other hand, requires decision-making process in this regard, with careful planning practices carried out. The growing trend of operating costs reflects the change in the composition of the sources is expensive, in other words, in general terms, the process of deciding how to combine resources and increase the growing cost of expensive resources , minimal financial impact to impose negative interest margin . Ability to provide answers to questions such as these are within the area of resource management and use (Seyed Ziaoddin Mahdavinasr, 1388). The aim of this study was to investigate the influence of other sources and uses of Bank Sample Iran concise as inputs and outputs to cash it. According to this 18 hypothesize that using month-end balances of these classes, since the beginning of 1388 to the 1392 with the use of multiple regression and regression with regard to the basic assumptions were presented to the optimal model may have the highest coefficient of determination and adjusted coefficient of determination . The model predicts a high performance bank liquidity.
Asadi Komjani, P., Talebnia, G., & Baradaran Hasanzadeh, R. (2018). Investigating the Effect of Resources Components of Sample Bank on its Liquidity. Accounting and Auditing Research, 10(37), 111-132.
MLA
Parisa Asadi Komjani; Ghodratolah Talebnia; Rasol Baradaran Hasanzadeh. "Investigating the Effect of Resources Components of Sample Bank on its Liquidity". Accounting and Auditing Research, 10, 37, 2018, 111-132.
HARVARD
Asadi Komjani, P., Talebnia, G., Baradaran Hasanzadeh, R. (2018). 'Investigating the Effect of Resources Components of Sample Bank on its Liquidity', Accounting and Auditing Research, 10(37), pp. 111-132.
VANCOUVER
Asadi Komjani, P., Talebnia, G., Baradaran Hasanzadeh, R. Investigating the Effect of Resources Components of Sample Bank on its Liquidity. Accounting and Auditing Research, 2018; 10(37): 111-132.
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