ماندانا طاهری

Shareholders in the capital market always demand Reporting and disclosure and based on information that disclosure; they change their expectations of risk and returns. Disclosure has an economic consequence and the risk disclosure, in addition to economic consequences, has an effect on financial and banking stability. In this paper, we survey the risk disclosure of economic consequences and its effect on banking stability. We count the number of the risk disclosures in Iranian banks' financial statements by using the quantitative content analysis methodology and indexation of Iran's risk disclosure regulation. According to the estimation of panel data from 18 banks to period 2011-2016, we find that risk disclosure has a negative and significant relationship with stability and a positive and significant relationship with the cost of capital.

  One of the main problems of SMEs is how to finance their investments. The role of banks in this regard is crucial, since they can be a type of sources of financing through lending credits directly to SMEs. The key role of the paper thus relies on analyzing the effect of SMEs financing by the Iranian banking system.   The objective of this paper is to determine the influence of loans demanded by the SMEs on finance performance of the various Iranian banks. In addition, it studies the role of other important characters related to lending, bank efficiency, and economic performance in finance to SMEs through the banking system.   It is motivated by the hypothesis that macroeconomic-cyclical indicators and bank-specific variables influence the nonperforming loans in the banking system. This is carried out by an application to a logit model. Our findings indicate that several variables have significant effects on nonperforming loans in the Iranian banking system . Return of asset, equity return, SME loan to total loan ratio, inflation, current asset to current liabilities ratio, total SMEs€™ loans to total liabilities ratio and total SMEs€™ loans to total assets ratio have the pronounced significant impacts on nonperforming loans of the Iranian banking . The coefficient of loans to SMEs is significantly positive, which implies that a loan to SMEs increases nonperforming loans method while raising risks to the banking system. JEL Classification: C35, D22, E51

The Basel Committee on Banking Supervision (BCBS), in response to the recent financial crisis, has developed new stability rules aimed at preventing financial crises in the future. This paper uses the new Liquidity Ratio (LCR) and attempts to determine the impact of this ratio on the stability of the banking system. The objective of the LCR is to promote the short-term resilience of the liquidity risk profile of banks. It does this by ensuring that banks have an adequate stock of unencumbered high-quality liquid assets. The LCR will expand the banking sector’s ability to bear shocks arising from financial and economic stress. We find that liquidity coverage ratio as a requirement in the regulation develops bank stability. Specifically, banks with more liquidity coverage ratio are more stable. The role of banking ownership is also pursued as another goal in the paper. According to the results, there is the positive effect of the liquidity coverage ratio on stability in private banks and there are the negative effects of the liquidity coverage ratio on stability in state and specialist banks. We find that there is a difference between state banks and specialized banks with private banks. The state and specialized bank have more liquidity risk than private banks in Iran.

Achieving business-IT alignment is one of the main purposes and also challenges of organizations. Many studies have indicated the importance of aligning information systems (IS) function with other business functions. The main purpose of this survey is evaluating business-IT alignment focusing on social and technical dimensions of business-IT alignment in Bank Mellat. The data was collected through a questionnaire which was designed based on Capability Maturity Model Integration (CMMI) and also the models provided by Reich and Benbasat (2000), and Lee et al. (2008). By using three questionnaires, the status of social and technical dimensions of business-IT alignment has been investigated under 3 groups of questions: (a) Business-IT strategic planning alignment; (b) Business-IT processes, organization and relationships, and (c) Managing IT human resources and training users. The collected data was analyzed by applying one-tailed T-Test, ANOVA and Tukey-Kramer post- test. The results of analysis show that the status of all technical indicators was at ‘Defined’ stage, while there was some weakness in social dimension of business-IT alignment. Also, the overall results show that the status of business-IT alignment regarding all of the three mentioned dimensions is at ‘Defined’ stage. A comparative analysis of the results that has focused on the perceptions of different sample respondent groups show significant differences between the perceptions of external auditors who believe in ‘Repeatable’ level of business-IT alignment and other respondent groups who believe in ‘Defined’ level of business-IT alignment toward all three mentioned dimensions. JEL Classification: C12, C18, D1, D21, D22, D73