Suchergebnisse

The present study aims to assess the relationship between management ability, political influence, and financial pressure, as well as deferred claims, of the listed banks on the Tehran Stock Exchange. Data of the banks on the Tehran Stock Exchange have been assessed from 2009 to 2017, to assess the effect of management ability, political influence, and financial pressure on bank deferred claims. For evaluating the deferred claims, three indices of doubtful accounts, bank delays, and loan‐to‐deposit ratios were used. The findings of the study show that there is no relationship between managerial ability and bank delay indices. Furthermore, the results also reveal there is a relationship between political influences and state‐owned ownership, as well as doubtful accounts, and also the relationship between state‐owned ownership and the loan‐to‐deposit ratio is positive and significant.