STUDY OF THE IMPACT OF REGULATIONS ON THE RELATIONSHIP BETWEEN DIVIDENDS AND RISK IN BANKS LISTED IN TEHRAN STOCK EXCHANGE

Because of their important functions in the financial system, such as providing services to access payment and liquidity systems, conversion of assets and etc…, banks are considered one of the most important components of the financial system. General objective of this study is to evaluate the impact of regulations on the relationship between dividends and risk. For this purpose hypotheses are made based on the deposit rate, number of branches, growth rate of the assets and facilities as independent variables on the dividends and risks as a dependent variable. The population of this study includes banks listed in Tehran Stock Exchange and statistical samples include ۶ banks from the aforementioned population. The study is a descriptive survey. Simple and multivariable regression is used to test the hypotheses. Results indicate that there is no relationship between deposit rate and risk, but the former has a significant impact on dividends of the banks. There is a significant relationship between the number of branches and dividends. Number of branches has no effect on bank risks. There is a significant relationship between bank assets and dividends but it has no effect on assets risk. There is no relationship between facilities growth rate and dividends; however, there is a significant relationship between facilities growth rate and risk.

کلیدواژه ها:

regulatory regimes ، dividends ، risk ، bank ، Stock Exchange