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Information Journal Paper

Title

Banks Credit Risk, with Emphasis on Audit Report of Legal Customers

Pages

  551-576

Keywords

Not Registered.

Abstract

 The increasingly expansion credit risk in the form of non-current debts reduces the bank'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 Bank's legal customers' 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.

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    • Cite

    APA: Copy

    Kordmanjiri, Sajad, DADASHI, IMAN, KHOSHNOUD, ZAHRA, & Gholamnia, Hamidreza. (2019). Banks Credit Risk, with Emphasis on Audit Report of Legal Customers. JOURNAL OF MONETARY AND BANKING RESEARCHES, 12(41 ), 551-576. SID. https://sid.ir/paper/366064/en

    Vancouver: Copy

    Kordmanjiri Sajad, DADASHI IMAN, KHOSHNOUD ZAHRA, Gholamnia Hamidreza. Banks Credit Risk, with Emphasis on Audit Report of Legal Customers. JOURNAL OF MONETARY AND BANKING RESEARCHES[Internet]. 2019;12(41 ):551-576. Available from: https://sid.ir/paper/366064/en

    IEEE: Copy

    Sajad Kordmanjiri, IMAN DADASHI, ZAHRA KHOSHNOUD, and Hamidreza Gholamnia, “Banks Credit Risk, with Emphasis on Audit Report of Legal Customers,” JOURNAL OF MONETARY AND BANKING RESEARCHES, vol. 12, no. 41 , pp. 551–576, 2019, [Online]. Available: https://sid.ir/paper/366064/en

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