In this paper, we study the effects of no-interest activities on return of some Iranian banks over the period of 2006-2011 using Pearson correlation as well as regression analysis. The paper uses two independent variables where the first one is obtained as a difference between other no-interest incomes with commission fee and the second one is the commission fee income. There are three dependent variables including return on investment, return of assets and risk, leading us to setup three regressions analysis. The result of our survey indicates that no-interest based activities have meaningful effects on the performances of banks. In addition, there are some meaningful relationships among interest free activities, which are mostly in terms of negative relations.

This paper investigates corporate governance and ownership effects on earning quality in Iranian private banks. The study uses the information of 12 private banks from year 2005 to 2010 using regression analysis based on panel data. Among different factors, the effect of big five shareholder are considered to be significant and positive on earning quality. In addition, the effect of one variable regression test reveals that institutional ownership has positive impact on earning quality. However, the impacts of other variables including percentage of ownership concentration, the size of board of directors, reliance on debt, logarithm of sum of assets, return of assets, logarithm of operating cash flow on earning quality are not meaningful. The result of this survey indicates that institutional ownership plays an important role earning quality simply because institutions normally have the access on professionals to control management.