One of the most important and sensitive economic sectors of countries is the banking industry, which faces various types of risk during its activities. Among the risks that threaten banks is liquidity risk, which can lead to bankruptcy of banks if not controlled and managed. The purpose of this study is the moderating role of capital in the relationship between liquidity creation and bank bankruptcy risk. This study is an empirical study in the field of positive accounting research based on real information of financial statements of companies listed on the Tehran Stock Exchange. This research is applied in terms of the relationship between causal variables, applied in terms of purpose and descriptive in terms of method, in which historical information of companies and statistical methods are used to confirm or refute hypotheses. The statistical population of this research includes the banks listed on the Tehran Stock Exchange in the period of 2009 to 1397, which is a sample of 15 banks that have been selected from the target population by the full census method. In this research, panel data method was used to estimate the model. Also, in this research, descriptive and inferential methods have been used to analyze the obtained data. In this study, EViews statistical software is used to test the hypotheses. The results indicate that this liquidity is related to bankruptcy risk. There is also a significant relationship between capital creation with liquidity and bankruptcy risk. Finally, capital is related to liquidity creation and Bankruptcy risk plays a moderating role.