摘要：This paper aims to analyze the determinants of profitability and bank efficiency in theIberian Peninsula. To achieve the proposed objective, a sample of 66 Portuguese and Spanish bankswasanalyzed. Totestthehypothesesformulatedaccordingtotheproposedliteraturereview, thepaneldata methodology was used; specifically, the Generalized Method of Moments (GMM) system modelproposed by and the Tobit model. The results point out that the banking performance, measured interms of profitability and efficiency, in the Iberian Peninsula, is influenced by internal managementvariables, but also by the macroeconomic environment. More interestingly, and new in the Iberianbanking sector literature, the results prove a positive and negative non-linear relationship betweenbank size and their levels of profitability and efficiency, respectively.
关键词：performance determinants; bank size; Iberian Peninsula; GMM system; DEA
