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:: year 12, Issue 41 (12-2019) ::
JMBR 2019, 12(41): 551-576 Back to browse issues page
Banks Credit Risk, with Emphasis on Audit Report of Legal Customers
Sajad Kordmanjiri1, Iman Dadashi 1, Zahra Khoshnoud2, Hamidreza Gholamnia1
1- babol branch
2- Monetary and Banking Research Institute
Abstract:   (308 Views)
 The increasingly expansion credit risk in the form of non-current debts reduces the bankchr('39')s financial ability to provide facilities and profitability, and could ends up in monetary & financial crisis through its externalities from banking sector to other economic sectors. Therefore, controlling this risk by focusing on the factors that influence its creation is important. Although various variables affect credit risk formation, this study emphasizes the characteristics of audit reporting and non-financial variables of credit risk default and occurrence of credit risk, which are less considered. To this end, the audit features and non-financial variables from 635 of Sepah Bankchr('39')s legal customerschr('39') facilities were extracted for the period 2006-2017 and were predicted by logistic regression, credit risk and default probability. The findings indicated the key role of audit variables including ambiguity in continuity of activity, number of explanatory clauses, and auditor tenure, along with non-financial variables, on credit risk.
Full-Text [PDF 917 kb]   (146 Downloads)    
Type of Study: Empirical Study | Subject: Financial Institutions and Services (G2)
Received: 2020/02/3 | Accepted: 2020/06/24 | Published: 2020/06/24
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year 12, Issue 41 (12-2019) Back to browse issues page
فصلنامه پژوهش‌های پولی-بانکی Journal of Monetary & Banking Research
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