DefinePK

Abstract

The purpose of this study was to investigate the role of intangible assets and liabilities in the performance of banks. Two hypotheses were developed for this purpose. The statistical population of the study consisted of 11 banks in Tehran Stock Exchange which were selected by the preconditions of the research. The time interval investigated was between 2011 and 2016. The data were collected from the websites of Codal and the stock exchange. Data analysis was carried out using Levin, Lane and Chu reliability tests to verify the reliability of the observations, F Limer to determine the panel data, the R test and Hansen test were used to examine the hypotheses. The results showed that there is a significant positive relationship between intangible assets and the banks' financial performance and there is a significant negative relationship between liabilities and the banks' financial performance.||Keywords: Intangible Assets, Liability, Financial Performance, Bank.