مطالعات تجربی حسابداری مالی (Mar 2020)
Identification of Indicators of Banks subject to Bankruptcy Crisis Based on Thematic Analysis Method
Abstract
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.
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