Identification of Indicators of Banks subject to Bankruptcy Crisis Based on Thematic Analysis Method

Autor: MohammadReza Nikbakht, Mahmoud Ghorbani
Jazyk: perština
Rok vydání: 2020
Předmět:
Zdroj: مطالعات تجربی حسابداری مالی, Vol 17, Iss 66, Pp 51-86 (2020)
Druh dokumentu: article
ISSN: 2821-0166
2538-2519
DOI: 10.22054/qjma.2019.46817.2058
Popis: The occurrence of bankruptcy in the world's monetary systems is highly sensitive, as the systemic risk consequences associated with this phenomenon can have very devastating effects on the monetary and financial system of countries and lead to severe political and security crises. Valuable laws and regulations have been developed to assess the status and performance of the bank and to warn of the crisis leading to bankruptcy in the world. The situation of some countries, including Iran, is different economically and in other respects. In this study, through interviews with banking experts and thematic analysis, the researchers identified 17 indicators with a high degree of impact on bankruptcy, that five of them are specific to the current conditions of the Iran’s banks. these indicators could be usefully in every suitable ranking model. the proposed quantitative model could be used in case study researches for future research to know the important problems of high high risk banks.
Databáze: Directory of Open Access Journals