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Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   FALL 2014 , Volume 3 , Number 11; Page(s) 67 To 83.
 
Paper: 

RECEIVABLE ACCOUNTS RISK MANAGEMENT MODEL

 
 
Author(s):  DIANATIDILAMI ZAHRA, BARZEGAR MORTEZA*
 
* OF UNIVERSITY OF ECONOMIC SCIENCES
 
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.

 
Keyword(s): ACCOUNTS RECEIVABLE RISK MANAGEMENT, CREDIT RISK INDICATORS, LIQUIDITY INDICATORS, CASH FLOW INDICATORS, SOLVENCY INDICATORS, LOGESTIC REGRESSION
 
 
References: 
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Click to Cite.
APA: Copy

DIANATIDILAMI, Z., & BARZEGAR, M. (2014). RECEIVABLE ACCOUNTS RISK MANAGEMENT MODEL. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 3(11), 67-83. https://www.sid.ir/en/journal/ViewPaper.aspx?id=404547



Vancouver: Copy

DIANATIDILAMI ZAHRA, BARZEGAR MORTEZA. RECEIVABLE ACCOUNTS RISK MANAGEMENT MODEL. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING. 2014 [cited 2021May12];3(11):67-83. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=404547



IEEE: Copy

DIANATIDILAMI, Z., BARZEGAR, M., 2014. RECEIVABLE ACCOUNTS RISK MANAGEMENT MODEL. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, [online] 3(11), pp.67-83. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=404547.



 
 
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