Identifying and Ranking the Factors of Increasing Non-current Receivables in Public Banks, Subject to Principle 44 and Private Banks in Iran

Document Type : Original Article

Authors

1 Expert in supervising the plans of the Bank of Industry and Mines

2 Expert of Bank Melli Iran

3 Accounting expert in novin Economy Bank

Abstract
The role of banks in the economy of any country is determined by the economic structure of that system. Since the type of economy in Iran is a money-oriented and so-called bank-oriented market, the importance of banks in the economy of Iran is very different. To achieve the corporate mission on the one hand and social responsibility, on the other hand, banks must fulfill this role by changing the composition of their assets. Today, one of the main problems of banks is the amount of their non-current receivables. The ratio of non-current receivables to lending facilities in the banking system is a criterion that is used to measure the health of the bank. Non-current receivables of banks can be the source of many financial and monetary crises in the world and can have many adverse effects on banks, various economic sectors, and on a larger scale, on the people of any country. Undoubtedly, in recent years, the issue of non-current receivables has become an acute issue for the banking system, and the emergence of this crisis in the financial system can lead to the outflow of depositors' savings from banks and, consequently, their bankruptcy. Therefore, those involved in the banking system are seeking to solve this problem. In this regard, the first step to solving such a problem is to identify the factors affecting the increase of non-current receivables and rank these factors. Therefore, the purpose of this study is to identify and rank the factors affecting the increase in non-current receivables of public, private and Banks subject to principle 44 in Iran empirically.

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