Non-Interest Income and Bank Performance: Is Bankss Increased Reliance on Non-Interest Income Bad?

Author:

Saunders Anthony,Schmid Markus M.,Walter Ingo

Publisher

Elsevier BV

Reference3 articles.

1. Public Data Distribution website as of Q1 2011. The sample includes the 48 quarters from Q1 2002 to Q4 2013. The pre-crisis period includes the 21 quarters from Q1 2002 to Q1 2007, the crisis period includes the 8 quarters from Q2 2007 to Q1 2009, and the post-crisis period includes the 19 quarters from Q2 2009 to Q4 2013. ROE is defined as net income divided by total equity capital. ROA is defined as net income divided by total assets. Non-Interest to Interest Income is the ratio of non-interest to interest income. ln(Total Assets) is the natural logarithm of total assets. Tier 1 Capital to Total Assets is defined as Tier 1 capital divided by total assets. Deposits / Loans is defined as the deposits divided by loans. Bad Loans / Total Assets is defined as the sum of non-accrual loans and loans past due 90 days or more divided by total assets. All variables are winsorized at their 5th and 95th percentiles. All control variables are lagged by one quarter. All regressions include dummy variables for the crisis and post-crisis periods (not reported). The t-statistics;Call Report") available on the Federal Reserve Bank of Chicago website for quarters up to Q4 2010 and on the FFIEC Central Data Repository's

2. Level of Significance

3. All control variables are lagged by one quarter. Regressions with interaction terms with the crisis and post crisis dummies also include dummy variables for the crisis and post-crisis periods (not reported). The t-statistics (in parentheses) are based on the cluster-robust variant of the Huber-White sandwich estimator, which accounts for the dependence of observations within clusters (different quarterly observations for one specific bank). ***, **, * denotes statistical significance at the 1%, 5%, 10% level. income divided by total equity capital. ?ROA is defined as the percentage change in ROA during the post-crisis period, calculated as ROA in Q4 2010 minus ROA in Q2 2009 divided by ROA in Q2 2009, where ROA is defined as net income divided by total assets. Non-Interest to Interest Income is the ratio of non-interest to interest income. Income Q2 is a dummy variable which is equal to one for banks with Non-Interest to Interest Income in the second smallest quartile in the respective quarter. Income Q3 is a dummy variable which is equal to one for banks with Non-Interest to Interest Income in the second largest quartile in the respective quarter. Income Q4 is a dummy variable which is equal to one for banks with NonInterest to Interest Income in the largest quartile in the respective quarter. ?ROE (crisis) is defined as the percentage change in ROE during the crisis, calculated as ROE in Q1 2009 minus ROE in Q2 2007 divided by ROE in Q2;Columns 3 and 4 is IB to Interest Income, the ratio of investment banking, advisory, brokerage, and underwriting fees and commissions to interest income. The bank income variable in Columns 5 and 6 is the ratio of non-traditional to traditional bank income, Non-Trad. to Traditional Income. Non-traditional income is equal to non-interest income plus interest income from trading assets, minus service charges on deposit accounts in domestic offices and other noninterest income. Traditional income is interest income plus service charges on deposit accounts in domestic offices, minus interest income from trading assets and other interest income. The bank income measure in Columns 7 and 8 is Trading to Traditional Income, defined as trading income to traditional income,2007

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