Identifying the drivers of assets quality review in Iranian banks

Iranian Journal of Accounting, Auditing and Finance

مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 10 آبان 1404

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2025.95453.1589

نویسندگان

Mohammad Mehdi Dana¹؛ Mohammadreza Mehrabanpour^{* 2}؛ Dohammad Hashem Botshekan³

¹Department of Accounting, Faculty of Business and Economics, Persian Gulf University, Bushehr, Iran.

²Department of Accounting and Finance, Faculty of management and accounting, University of Tehran, Farabi Campus, Qom, Iran

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

چکیده

This study explores a critical issue in the Iranian banking industry, namely the review of asset quality. Previous studies show that a comprehensive model of asset quality review is still lacking. Only a few papers have systematically examined the factors affecting banks’ asset quality. Therefore, the main objective of this research is to identify and determine the key strategic drivers of Asset Quality Review (AQR) in Iranian banks. The methodology included a review of the theoretical literature, identification of variables through interviews with banking experts, screening of indicators using the fuzzy Delphi method with input from 37 experts, and analysis of interrelationships among variables with MICMAC software. Findings reveal that the determinants of AQR fall into five categories: financial, credit, supervisory, macroeconomic, and institutional. In total, 53 sub-indicators were validated. Results show that capital adequacy ratio, cost-to-income ratio, loan growth, non-performing loans, Collateral Valuation (CV) and 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