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Designing and Presenting a Model for Determining the Risk (Bankruptcy) of Bankruptcy of Banks and Non-Bank Credit Institutions Based on Differential (Diagnostic) Analysis
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Hiva Amiri1   , Farhad Dehdar 2, Mohamad reza Abdole3 |
1- PhD Student in Accounting, Shahroud Branch, Islamic Azad University, Shahroud, Iran (Corresponding Author)
2- Department of Accounting, Shahroud Branch, Islamic Azad University, Shahroud, Iran (supervisor and responsible author) , f.dahdar1970@yahoo.com
3- Department of Accounting, Shahroud Branch, Islamic Azad University, Shahroud, Iran. |
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Abstract: (724 Views) |
This article aims to model the credit default assessment of banks and non-bank credit institutions by differential analysis (diagnostic). For this purpose, the statistical sample size has been determined through the "screening sampling method". The researcher collects observations by sampling members of the statistical community. The purpose of the study, which includes all "banks and credit institutions authorized over-the-counter and listed on the stock exchange.This sample size is included during the financial periods of 91 to 98 years. In this article, after reviewing the financial statements of each bank, the explanatory variables are measured. The results showed that the differential analysis method has high accuracy and efficiency in predicting the default risk of banks. |
Article number: 1 |
| Keywords: banks and non-banking institutions, Linear Discriminant |
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Full-Text [PDF 725 kb]
(347 Downloads)
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Article type: Research |
Subject:
General
Received: 2021/11/28 | Accepted: 2022/01/29 | Published: 2022/09/1
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