Authors : Rafia Tasnim

Volume/Issue : Volume 11 - 2026, Issue 9 - September

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Google Scholar : https://tinyurl.com/f5hxstey

DOI : https://doi.org/10.38124/ijisrt/26sep150

Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.

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Abstract : This study investigates the effect of interest rate spread (IRS) on the profitability of commercial banks in Bangladesh. The net interest margin (NIM) measures IRS; return on equity (ROE) and return on assets (ROA) are measures of profitability, net of bank size (SIZE); capital adequacy ratio (CAR); non-performing loans (NPL); and customer deposit growth (CDG). The panel data estimation method used for this study is Feasible Generalized Least Squares (FGLS), applied to panel data on conventional commercial banks for 135 bank-year observations from 2019 to 2023, with heteroskedasticity and first-order autocorrelation addressed.

Keywords : Interest Rate Spread; Net Interest Margin; Profitability; Return on Equity; Return on Assets; Commercial Banks.

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