RECEIVABLE ACCOUNTS RISK MANAGEMENT MODEL

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DIANATIDILAMI ZAHRA; BARZEGAR MORTEZA

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2014 | Volume:3 | Issue:11 Page(s): 67-83

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Title

RECEIVABLE ACCOUNTS RISK MANAGEMENT MODEL

Author(s)

DIANATIDILAMI ZAHRA | BARZEGAR MORTEZA | Issue Writer Certificate

Keywords

ACCOUNTS RECEIVABLE RISK MANAGEMENTQ2

CREDIT RISK INDICATORSQ2

LIQUIDITY INDICATORSQ2

CASH FLOW INDICATORSQ2

SOLVENCY INDICATORSQ2

LOGESTIC REGRESSIONQ2

Abstract

No risk management model can be replaced by a suitable legal and economic system for debt collection. Reforming the law and economic systems is the principal condition to solve debt collection problems. This paper studies the risk of collecting receivable accounts in Iran and then answers this question that whether there are sufficient and appropriate economic indicators in Iran with regard to payment system in order to increase data efficiency or not? The proposed model in this paper is based on LIQUIDITY INDICATORS (current ratio, working capital ratio, quick ratio), CASH FLOW INDICATORS (cash flow ratio, free cash flow ratio 1 and 2), SOLVENCY INDICATORS (gearing ratio, debt ratio, debt-to-equity ratio). The data in this paper is collected by random sampling of the final statements of 117 companies which were accepted in stock exchange in Tehran before 1388 and continued their activities up to 1391 and it was analyzed using SPSS.20 software. At the end a local model for predicting the credibility of the debts of Iran’s stock exchange firms is presented by which companies can reduce their debt risk and in some certain situations accept a higher risk.

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APA: Copy

DIANATIDILAMI, ZAHRA, & BARZEGAR, MORTEZA. (2014). RECEIVABLE ACCOUNTS RISK MANAGEMENT MODEL. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 3(11), 67-83. SID. https://sid.ir/paper/238085/en

Vancouver: Copy

DIANATIDILAMI ZAHRA, BARZEGAR MORTEZA. RECEIVABLE ACCOUNTS RISK MANAGEMENT MODEL. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2014;3(11):67-83. Available from: https://sid.ir/paper/238085/en

IEEE: Copy

ZAHRA DIANATIDILAMI, and MORTEZA BARZEGAR, “RECEIVABLE ACCOUNTS RISK MANAGEMENT MODEL,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 3, no. 11, pp. 67–83, 2014, [Online]. Available: https://sid.ir/paper/238085/en

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