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Identifying and Defining Key Dimensions and Indicators for Designing a Credit Risk Reporting Model in Financial and Credit Institutions
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Marieh Gorbani   , Nader Rezaei1 , Rasool Abdi , Hamidreza Azizi balabayglo |
| 1- , naderrezaei@iau.ac.ir |
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Abstract: (121 Views) |
Credit risk, as one of the critical challenges in the banking industry and financial institutions, significantly affects the sustainability and financial health of these entities. Neglecting to establish a comprehensive framework for reporting this risk can lead to severe consequences, such as the bankruptcy of banks. This study aims to identify and develop the dimensions and indicators influencing the establishment of a credit risk reporting model in financial institutions. The research is applied in purpose and qualitative in method, utilizing semi-structured interviews with experts in finance, accounting, and risk management. The statistical population included academic scholars, financial managers, auditors, and financial reporting specialists. Through purposive sampling, 12 participants were selected until theoretical saturation was achieved. Data were analyzed using content analysis and the MAXQDA software. The findings led to the development of a model encompassing two main dimensions: structural elements and content elements. Structural elements: Characteristics such as comparability, understandability, timeliness, transparency of key assumptions, accounting policies and methods, and techniques for managing impaired assets.Content elements: Indicators including relevance, reliability, comprehensiveness, financial performance metrics, asset quality, default rates, risk concentration, regulatory compliance, and sufficient capital adequacy for risk coverage.The model's validity was confirmed through the Kappa coefficient (0.901), indicating an excellent level of agreement among experts. Additionally, the identified factors were screened and validated using the fuzzy Delphi method. This study seeks to provide a comprehensive framework for credit risk reporting, addressing the operational needs of financial institutions and contributing to increased transparency and sustainability in the industry
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Article number: 5 |
| Keywords: Credit Risk Reporting, tructural elements, content elements, Financial and Credit Institutions |
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Full-Text [PDF 533 kb]
(47 Downloads)
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Article type: Research |
Subject:
Special
Received: 2024/12/21 | Accepted: 2025/03/18 | Published: 2025/05/26
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