期刊名称：International Journal of Finance & Banking Studies
印刷版ISSN：2147-4486
出版年度：2021
卷号：10
期号：4
页码：99-114
DOI：10.20525/ijfbs.v10i4.1334
语种：English
出版社：Society for the Study of Business & Finance
摘要：This study investigates the impact of some variables such as total revenue, total assets, total liabilities, total deposits, total unclassified loans, total classified loans, standard loans, special mention account loans, sub-standard loans, doubtful loans, and bad and loss loans on profit before tax. Unbalanced Panel Data were collected from the website of 45Commercial Bank of Bangladesh from the year 2010 to 2018. Ordinary Least Square (OLS), Pooled Ordinary Least Square (POLS), Driscoll-Kraay (DK), Second Stage Least square (2SLS), Generalized Methods of Moments (GMM) methods are used in this study. This research found that total revenue had a significant positive relationship with profit before tax in all the models except DK and GMM models. Total unclassified loans had a significant positive relationship and total liabilities had a significant negative relationship with profit before tax in all the models. Special mention account loans had a significant positive relationship with profit before tax in OLS and DK models and total classified loans had a significant positive relationship with profit before tax in GMM model.
关键词：PBT;Revenue;Assets;Liabilities;Classified;Unclassified;Standard;Sub-standard;Doubtful;Bad and Loss
