Identifying the drivers of asset quality review in Iranian banks

Iranian Journal of Accounting, Auditing and Finance

مقاله 9، دوره 10، شماره 1 - شماره پیاپی 34، بهار 2026، صفحه 187-207   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2026.47478.1589

نویسندگان

Mohammadreza Mehrabanpour^{* 1}؛ Mohammad Mehdi Dana²؛ Dohammad Hashem Botshekan³

¹Department of Accounting and Finance, Faculty of management and accounting, University of Tehran, Farabi Campus, Qom, Iran

²Department of Accounting, Faculty of Business and Economics, Persian Gulf University, Bushehr, Iran.

³Department of Finance and Banking, Faculty of Management and Accounting, Allameh Tabataba’i University, Tehran, Iran.

چکیده

The purpose of this study was to examine a crucial issue in the Iranian banking industry: the assessment of asset quality. Previous studies have shown that a comprehensive model of asset quality review is still lacking. Only a few papers have systematically examined the factors affecting banks’ asset quality. In addition, the key strategic drivers of Asset Quality Review (AQR) in Iranian banks were identify. A theoretical literature review, interviews with banking experts, fuzzy Delphi screening with 37 experts, and MICMAC software analysis of variable interrelationships were used. Findings revealed that the determinants of AQR fall into five categories: financial, credit, supervisory, macroeconomic, and institutional. In total, 53 sub-indicators were validated. Results showed that capital adequacy ratio, cost-to-income ratio, loan growth, non-performing loans, Collateral Valuation (CV), compliance, inflation and interest rates, as well as legal requirements and auditing, are the most significant strategic drivers in this domain.

کلیدواژه‌ها

Identification of drivers؛ Asset quality review in banks؛ Fuzzy Delphi approach؛ Futures studies

مراجع