نشریه مطالعاتی در مدیریت بانکی و بانکداری اسلامی
پیاپی 15 (پاییز و زمستان 1399)

Overconfidence is one of the most common cognitive biases among managers and investors. Overconfident managers usually underestimate the risk of investments because of the illusion of control and make additional investments to continue expanding their business empire. In this study, the relationship between managerial overconfidence, internal financing, and investment efficiency is examined. This research is a type of post-event research and is based on the analysis of the observed data. The statistical sample included 148 companies listed on the Tehran Stock Exchange (TSE) and Iran Fara Bourse Securities Exchange (IFB) over 10 years (2008-2017). Data regression analysis, Panel data analysis, are used to determine the relationships. The results show that there is no positive and significant relationship between managerial overconfidence and internal financing. There is also a significant relationship between internal financing and investment efficiency, we concluded that managerial overconfidence has not got a significant effect on the relationship between internal financing and investment efficiency.

Despite the fact that the guardian and the custodian of the incapacitated are allowed to carry out financial operations in his name and for him but the sensitivity of banking services on one hand and the need for money launderers to use another identity and the risks of rental accounts on the other hand Provides regulations to limit the provision of banking services to incapacitated, both domestic and foreign nationals. Restrictions on the payment of banking services to incapacitated, as well as the type of accounts they can open and the appropriate age for withdrawal from the account and the amount allowed for money transfers, are among the issues that differ in different countries. the types of banking operations that can be offered to incapacitated in terms of the possibility of money laundering are analyzed by mentioning its risks and the type of banking services they can receive is determined by comparing the Anti-Money Laundering Law and its executive regulations as well as US regulations

The purpose of this study is to validate customers and the impact of its components on non-current receivables of Bank Mellat. For this purpose, in the first stage, first, by using the documentary and library method, 15 indicators affecting the validation of customers in three sections: individual, financial and social identified, and then the final data related to the indicators, including the files of 7330 real customers of Bank Mellat, were collected during 2013-2019. To study the credit rating indicators of customers and the impact of its components on non-current receivables of Bank Mellat, multiple logistic regression was used in four categories of timely receipt, past due, delinquent and doubtful receivables. The results showed that in general, individual, social, and economic conditions affecting the credit of real customers have a significant effect on reducing the non-current receivables of Bank Mellat. Using the results of research model estimation can help bank managers and monetary and banking policymakers to make the right decision regarding customers' credit ratings and reduce banks' non-current receivables.

Banks are financial institutions that collect assets from a variety of sources and then make them available to various sectors that need liquidity. Considering that in recent decades, the use of electronic banking in the banking system of Iran has been growing and on the other hand they can affect the liquidity of banks and since studies have shown that there can be a relationship between the development of electronic devices and liquidity variables, research has been conducted.The present study uses descriptive and causal methodology to analyze the issue and is applied in terms of purpose and based on regression analysis. The purpose of this study is to investigate the determinants of liquidity of Pasargad Bank with emphasis on the role of ATMs and sales terminals using the ARDL model, which has been analyzed under the statistical software, Eviews 10.The statistical sample includes all statistics and figures related to the financial performance of Pasargad Bank during a 13-year time series (from the beginning of 2007 till the end of 2019). The results show that the variable of the volume of transactions made by ATMs, the variable of non-current receivables ratio and the variable of return on assets, a positive and significant impact and the variable of inflation rate has had a significant negative effect onliquidity, however the effect of the variable of the volume of transactions made by POS and size of the bank are not statistically significant on liquidity.

The present study investigates the effect of efficiency and diffusion of innovation theories on customers’ beliefs in the acceptance of digital banking. The present study is practical in terms of purpose since it analyzes the current status of research variables using past data collection. It is a survey study in terms of the data collection method and descriptive-casual in terms of implementation. To find the answers to the questions of the research, data from 197 distributed questionnaires were analyzed using Smart PLS software. Findings stated that efficiency-based beliefs have a positive and significant effect on the acceptance of digital banking, and also the diffusion of innovation theory has no significant effect on the acceptance of digital banking.

Bank credits should be provided to support production and vulnerable groups in the form of small loans in small and home-based businesses, but most of the financial institutions' resources are spent on non-priority sectors. On the one hand, banks want to fulfill their social obligations by providing services in the context of social banking, and on the other hand, they want to maximize their profits, and for this reason, they are faced with a dual mission and financial conflict with small enterprises. And they must find a way to resolve this conflict. Therefore, in this article, while systematically reviewing research and in-depth interviews with experts, the role of social banking in reducing the conflict of financial interests between banks and manufacturing firms is analyzed. The results showed that with the bank moving toward social banking and fulfilling social responsibilities, the conflict of financial interests between banks and manufacturing firms through financing the banks, securing the financial benefits of enterprises, and, consequently, securing long-term benefits of all customers will be reduced.