Bank stability affects the economic growth and development of countries. The purpose of this research is to study the relationship between the provision for doubtful accounts receivable and bank stability, considering the moderating role of major shareholders. The present research is descriptive, correlational, and applied. For this purpose, information related to listed and over-the-counter banks during the period 1402-1398 was subjected to regression analysis using econometric software to examine the relationship between variables to test the research hypotheses. The findings showed that the provision for doubtful accounts receivable has a significant inverse relationship with the stability of listed and over-the-counter banks, and major shareholders have a significant inverse effect on the relationship between the provision for doubtful accounts receivable and the stability of listed and over-the-counter banks. An increase in doubtful accounts receivable causes an increase in non-performing assets of banks and ultimately puts the stability of banks at risk.
Keywords: Banks, stability, major shareholders, allowance for doubtful accounts receivable