نقش کیفیت ذخیره مطالبات مشکوک‌الوصول بانک‌های ایرانی در مواجهه با بحران‌های سیستم بانکی

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ابراهیمی، سید کاظم؛ بهرامی نسب، علی؛ ممشلی، رضا (1395). تأثیر بحران مالی بر کیفیت سود. بررسی‎های حسابداری و حسابرسی، 23(4)، 415-434.

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بانک مرکزی جمهوری اسلامی ایران (1394). بخشنامه شماره 258020/94 مورخ 09/09/1394. درخصوص نقطه توقف شناسایی برخی از درآمدهای بانک‌ها و مؤسسه‎های اعتباری.

حساس یگانه، یحیی؛ کوهی، حسن؛ عبدی، امیر (1395). عوامل مؤثر بر ناکارایی ذخیره مطالبات مشکوک‌الوصول بانک‌ها، فصلنامه مطالعات مالی و بانکداری اسلامی، 2، 93-118.

رضایی، علی؛ جهانشاد، آزیتا؛ نتاج ملکشاه، غلامحسن تقی (1398). شناسایی و رتبه‎بندی چالش‎های پیاده‎سازی مدل زیان اعتباری موردانتظار در بانک‎های ایران با استفاده از تکنیک تحلیل سلسله‎مراتبی فازی و ارائه راهکار به کمک روش واسپاس. بررسی‎های حسابداری و حسابرسی، 26 (2)، 239 -254.

فخاریان، ابوالقاسم (1396). سمینار تجارب جهانی EY در پیاده‎سازی IFRS سازمان بورس و اوراق بهادار و پژوهشکده پولی و بانکی بانک مرکزی جمهوری اسلامی ایران، اردیبهشت ماه سال 1396.

مقدسی نیکجه، مینا؛ حجازی، رضوان؛ اکبری، مرتضی؛ دهقان دهنوزی؛ محمد (1396). تأثیر برآورد ارزش منصفانه پورتفوی تسهیلات اعطایی بانک‎ها با رویکرد استانداردهای بین‎المللی گزارشگری مالی (مطالعه موردی: یک بانک ایرانی). بررسی‎های حسابداری و حسابرسی، 24(4)، 597-621.

موسویان، سیدعباس؛ غلامی روح اله (1392). بررسی راهکارهای استمهال مطالبات غیرجاری در بانکداری بدون ربا. روند (روند پژوهش‎های اقتصادی)، 20(63-64)، 109 – 139.

نادعلی، محمد؛ مشیری، سعید (1392). شناسایی عوامل مؤثر در بروز بحران بانکی در اقتصاد ایران. پژوهشنامه اقتصادی، 13(48)، 1-27.

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