جستجوی مقالات مرتبط با کلیدواژه « مطالبات بانکی » در نشریات گروه « مالی »

The purpose of this study was to investigate the effects of 4 classes of banking receivables, including the current class and the 3 classes of arrear, overdue, delinquent, and suspicious, separately on the risk and performance of the banks listed on Tehran Stock Exchange. The statistical population of this research included 11 banks listed on Tehran Stock Exchange for the period of 2011-2020. To test the research hypotheses, the unbalanced data and multivariate regression model were used. To measure the productive and non-productive assets, bank receivables of the category of current facility and its receivables of the past due and delinquent and doubtful facilities were utilized, respectively. The effect of the current class on risks was contrary to the expectations and its impacts on the performance of the banks were confirmed according to the theory and expectations. However, in the classes of expired and deferred costs, the effect was not corroborated and the impact of the class of doubtful incomes on performance was not in the expected direction.

Nowadays, the increase in bank debts has become one of the country's severe economic crises, and collecting these debts has turned into one of the major concerns for the country's banking network. Therefore, the question arises as to the reasons for the failure of banks to collect these debts. According to the findings of this study, the disruption in the set of laws and regulations governing debt collection of the credit institutions is the leading cause of this critical situation, and at the same time, improper interpretation and misapplication of minimum rules by courts and some negligence in bank branches intensifies this dilemma. The first step to improve this situation is to provide banking facilities supported by easy-to-sell collaterals; a solution that has been seriously threatened in the laws passed in the 80's. The second step is the implementation of Note 4 supplementary to the Article 34 of the Registration Law, approved in 2015, and the obligation of the judiciary to amend the bylaws for the implementation of the provisions of official documents in this regard and also the annulment of the verdict No. 266 of the General Assembly of Administrative Justice Court, which, by misinterpreting the tax laws in practice, has eliminated the right of priority arising from a bank mortgage. The third step is to remove barriers to the collection of banks' debts in courts, including the possibility of referring bank cases to arbitration, establishing specialized branches across the country and amending bankruptcy regulations with the goal of preventing the formation of fictitious bankruptcies by bank debtors.