The Genesis for the Increase of Non-Performing Assets in National and Private Banks in Iran

Iranian Journal of Accounting, Auditing and Finance

مقاله 4، دوره 2، شماره 4، زمستان 2018، صفحه 41-52   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.v4i1.85788

نویسندگان

Hossein Nourani^{* 1}؛ Mohammad Reza Sadeghi Moghadam²؛ Mohammad Norozi³

¹Department of Accounting, Hormozgan University, Hormozgan, Iran

²Faculty of Management, Tehran University, Tehran, Iran

³Department of Accounting, Tarbiyat Modares University, Tehran, Iran

چکیده

The proper and rapid current of the resources and their expenditure in any dynamic economy, especially the banks, presents the ideal use of administrative methods. Therefore, collecting debts in a certain period shows the proper benefits of resources to create the required facilities for developing economic activities and supplying resources needed for different production, commercial, services, and bank sections.
Banks with less non-performing assets. Invest their released resources in new businesses or accept more commitment for payment, which increases the bank's capacity to make plans for consuming the resources, accept commitments, and make income. On the other side, an increase in non-flow assets may cause severe bank management problems not only because of a reduction in assets quality but also because the reduction in bank interests may lead to dangerous interbank problems and difficulties for supplying the investment. As a result, recognizing the effective factors on creating non-performing assets and making the right decision to prevent such assets' rise could decrease the banks' risk in granting loans and increase profitability. According to Garret Ranking Technique, the present study discusses the genesis of non-performing assets in private and national banks and classifies them.  

کلیدواژه‌ها

non؛ flow assets Garret Ranking national bank Private Banks

مراجع