1
Associate Professor of Accounting Department, South Tehran Branch, Islamic Azad University, Tehran, Iran
2
PhD student in accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
Abstract
Credit risk is one of the most important factors affecting the health of the banking system, in this regard, the origin and consequences related to this issue can lead to the vulnerability of banks. Therefore, this research investigates the origin and consequences related to the reserve of suspicious claims of unusual access by Tehran Stock Exchange banks. In this research, the number of 14 banks admitted to the Tehran Stock Exchange in the period of 2011-2014 has been examined. In order to test the hypotheses, panel regression was used, the findings of the research show that, in general, the comparability of financial statements has a negative and significant effect on the provision of doubtful receivables and the reserve of doubtful receivables also has a positive and significant effect on the risk components. .
hamidian,M. , heidari rameshe,M. and soleymanpoor,S. (2023). The origin and consequences related to the reserve of suspicious claims of the banks of the Tehran Stock Exchange. Journal of Accounting and Management Vision, 5(73), 51-69.
MLA
hamidian,M. , , heidari rameshe,M. , and soleymanpoor,S. . "The origin and consequences related to the reserve of suspicious claims of the banks of the Tehran Stock Exchange", Journal of Accounting and Management Vision, 5, 73, 2023, 51-69.
HARVARD
hamidian M., heidari rameshe M., soleymanpoor S. (2023). 'The origin and consequences related to the reserve of suspicious claims of the banks of the Tehran Stock Exchange', Journal of Accounting and Management Vision, 5(73), pp. 51-69.
CHICAGO
M. hamidian, M. heidari rameshe and S. soleymanpoor, "The origin and consequences related to the reserve of suspicious claims of the banks of the Tehran Stock Exchange," Journal of Accounting and Management Vision, 5 73 (2023): 51-69,
VANCOUVER
hamidian M., heidari rameshe M., soleymanpoor S. The origin and consequences related to the reserve of suspicious claims of the banks of the Tehran Stock Exchange. Journal of Accounting and Management Vision, 2023; 5(73): 51-69.
