• tarikhche bankdari-tarikhche bankdary-taliem-ir

    تاریخچه بانکداری


    از همان زماني كه بشر غارنشيني را رها كرد و به زندگي اجتماعي روي آورده بانكداري با زندگي اقتصادي او در آميخت . زندگي اجتماعي مستلزم مراودات و مناسبات اقتصادي و دادو ستد است و دادوستد بدون وجود نوعي بانكداري دشوارتر از آن است كه در مرحله نخست بنظر مي رسد خطرات ناشي از نقل و انتقال پول ، وصول مطالبات از مشتريان دور و نزديك و سپردن وجوه نقد به جايي امن و مطمئن نخستين علل ايجاد بانك و بانكداري در جهان به شمار مي آيند . فقط بانك به قولي از واژه آلماني (بانك ) bank به معناي شركت گرفته شده و به قولي ديگر واژه اي است از ريشته ايتاليايي كه در گذشته به دكه يا محل كسب صرافان در ايتاليايي قديم اطلاق مي شده كه اصطلاحا (بانكو) banco نام داشته است . در امپراطوري بابل معاملات بانكي به صورتي ابتدائي وجود  داشته است در قوانيني كه حمورابي ششمين پادشاه سلسله سلاطين بابل وضع كرد و منسوب به حدود 2000 سال قبل از ميلاد مسيح است مقرراتي براي دادن وام و قبول سپرده هاي تجاري ديده مي شود.در يونان قديم حدود 4 قرن قبل از ميلاد و در چين از حدود قرن قبل از ميلاد مسيح و در روم نيز اين كار رواج يعني بانكداري مرسوم بوده است.


  • A theoretical model of bank lending does[taliem.ir]

    A theoretical model of bank lending: does ownership matter in times of crises?


    The present study investigates theoretically the lending responses of government-owned and private banks in the event of unexpected financial shocks. Our model predicts that public banks provide more loans to the real sector during times of crises, compared to private banks which cut down on lending and increase liquidity holdings. We put forth three reasons for this heterogeneous behavior. First, the objective of public banks, in contrast to their private peers, is not only to maximize profits given risks, but also to stabilize and promote the recovery of the economy. Second, public banks may suffer less deposit withdrawals or avoid a bank run in a severe crisis, because the state has better access to additional funds making a recapitalization more likely. And finally, public banks may suffer less deposit withdrawals due to their higher credibility in promising a   future recapitalization in the case of a severe crisis.

  • Activity-based Management in France A focus on the information systems[taliem.ir]

    Activity-based Management in France: A focus on the information systems department of a bank


    The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we propose a case study that  takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.

  • bannertaliem-taliem-ir

    Analysis of Islamic Bank’s Financing and Economic Growth: Case Study Iran and Indonesia


    The purpose of this paper is to examine the short-run and the long-run relationships between Islamic banking development and economic growth in the case of Iran and Indonesia, with this regard we use quarterly data (2000:1-2010:4), this paper utilizes the bound testing approach of cointegration and error correction  models, developed within an autoregressive distributed lag (ARDL) framework. Also in this paper addresses some of the issues and challenges that Islamic banking has been facing in Iran. It also seeks to examine modes of Islamic financing and the commitment of commercial banks to implement the Islamic banking law. The results show a significant relationship in short-run and long-run periods between Islamic financial  development and economic growth. The relationship appears to be bi-directional relationship. This paper uses empirical evidence to show the role of Islamic banks’ financing towards economic performance of a country.

  • Audit quality and Earnings Management in Quoted Nigerian Banks[taliem.ir]

    Audit quality and Earnings Management in Quoted Nigerian Banks


    The objective of the study is to find out the impact of audit quality on earnings management. The study used a sample of all eighteen banks quoted on the stock exchange as at December, 2010. Data was  gathered for the period 2005 to 2010. The cross-sectional year by year regression analysis was performed. Audit quality is measured by using audit fees and auditor change, and abnormal loan loss provision is used to measure earnings management. Though the result was mixed, however, based on the frequency of results for the period of the study, both audit fee and auditor change were positively related to abnormal loan loss provision. This suggests that high audit fee and change in auditor tenure will aggravate earnings  management. We recommend that auditor change should not be ceremonial but based on fact of  inefficiency and audit fee from each auditor client should be monitored to enforce the five per cent maximum from each client as suggested by Institute of Chartered Accountants code of ethics.

  • Bank credits and non-oil economic growth Evidence from Azerbaijan[taliem.ir]

    Bank credits and non-oil economic growth: Evidence from Azerbaijan


    We examine the impact of bank credits on non-oil tradable sector output using aggregate data from  Azerbaijan. We apply ARDL Bounds Testing approach, EngleGranger two-step methodology, and  Johansen’s approach while correcting for small sample bias to test for cointegration and construct error correction models. Results from all three approaches are similar indicating that bank credits have a positive impact on non-oil tradable sectors output both in the long- and short-run. Short-run deviations are  corrected to the long-run equilibrium within one quarter. Our results are useful for the macroeconomic policy makers and contribute to the literature that studies the relationship between the financial sector development and economic growth in the resource driven small open transition economies.

  • Contingency Factors, Risk Management, and[taliem.ir]

    Contingency Factors, Risk Management, and Performance of Indonesian Banks


    The purpose of this study is to examine the effect of enterprise risk management (ERM) and credit risk  management (CMR) on Indonesian bank performance. This study also investigates the moderating role of bank contingency factors on those impacts. By exploring purposive sampling method, 24 Indonesian public listed Banks were selected as the sample of this study for four years observations. This study found ERM and CRM positively influence on Indonesian bank performance. This study also reported that the influencing of ERM on Bank performance will be stronger for large bank and the bank which operate in higher  environmental uncertainty, higher complexity, and lower independent board monitoring. In contrast this study provide an empirical evidence on strangtern CRM-bank performance relationship will be exist for small bank and the bank which operate in lower environmental uncertainty, lower complexity, and higher  ndependent board monitoring.

  • Dimensions of price satisfaction[taliem.ir]

    Dimensions of price satisfaction: a study in the retail banking industry


    Purpose – The purpose of this paper is to explore the dimensionality of price satisfaction. It argues that price satisfaction is composed of several dimensions (price transparency, price-quality ratio, relative price, price  confidence, price reliability, and price fairness) and that companies should consider these dimensions when monitoring customer satisfaction. Design/methodology/approach – Based on a theoretical discussion of the price dimensions, a questionnaire is developed that measures customer satisfaction with individual price  dimensions. Using regression analysis the impact of price satisfaction dimensions on overall price satisfaction is measured, using a sample of 160 students. Findings – The results show that price satisfaction can be conceptualized as a multidimensional construct and that five dimensions influence overall price satisfaction. The application of the questionnaire allows for measuring price satisfaction in firms.Research  limitations/implications – The paper introduces price satisfaction as a multidimensional construct and the study empirically supports the hypotheses. The student sample, however, restricts generalizability and more studies are needed to test the validity andreliability of the questionnaire. Practical implications – Based on the measurement of price satisfaction, managers are able to identify the drivers of price satisfaction, their  satisfaction and relative importance in different market segments and, consequently they are able to take the right measures to increase customer satisfaction and loyalty.Originality/value – So far price satisfaction has been treated as a one-dimensional construct. Thispaper contains a theoretical argumentation for why price satisfaction should be treated as amulti-dimensional construct consisting of several dimensions, i.e. price-quality ratio, price fairness, price transparency, price reliability and relative price. These dimensions constitute the determinants of overall price satisfaction.




    The aim of the research is to find out the relationship between the internal and external factors that affect the profitability of a bank. For this, a panel data of five years from 2005 to 2009 has been taken on quarterly basis for 11 banks in Pakistan. This paper uses regression analysis to implicate the results with the  ypotheses. The factors taken into consideration are Bank size, Advances (Loans), Deposits (Liability), Non-interest income, Credit Risk, Interest income, Expense Management, Discounted rate, Imports, Exports and CPI. The result from the analysis shows that, few of internal variables have significant influence on a bank’s profitability whereas external variables do not affect profitability of the banks.

  • The Moderating Role of Power Exercise in B2B E-commerce[taliem.ir]

    The Moderating Role of Power Exercise in B2B E-commerce Adoption Decision


    B2B E-commerce (B2B EC) is a technology that supports relationship between business partners. In adopting such technology, power exercise plays a crucial role. Misunderstood power exercised within B2B EC may  generate unrealistic or inaccurate outcomes. Unfortunately, the role of power exercise is nearly ignored in B2B EC adoption literature. In response, using the Resources-Dependency-Theory (RDT) and Diffusion- Innovation-Theory (DIT), this paper argues on the interaction between the influence of innovation characteristics and power exercise, so as to explain B2B EC adoption. This proposition could improve understanding B2B EC adoption and help to resolve inconsistency of findings in the literature.

  • Word of Mouth impact on the adoption of mobile banking[taliem.ir]

    Word of Mouth impact on the adoption of mobile banking in Iran


    Purpose: The purpose of this paper is to explore word of mouth impact on the adoption of mobile banking in Iran. This study provides insights into factors affecting the adoption of mobile banking in Iran. Design/methodology/approach: Based on the consumer data collected through a survey, structural  equations modeling and path analysis were employed to test the research model. Findings: The results revealed that ‘‘Word of Mouth” was found to be the main factor affecting users attitudes toward the use of mobile banking. ‘‘Word of Mouth” positive impact on other factors affecting the adoption of mobile banking was also approved. Research limitations/implications: The major limitations of the paper is that it studies only the Internet users and non-users are not considered. Originality/value: There are a number of factors efficiently on the adoption of mobile banking. Many researchers worked on the relationship between these  parameters and their effect on each them. However, none have paid attention to the word of mouth impact of the adoption of mobile banking. In this study, for the first time, the word of mouth factor impact on the adoption of mobile banking in Iran is considered as the main contribution of the paper.