Presentation and validation of the fraud model in the accounting of burned Claims of banks

Mahmood Lari Dasht Bayaz and Reza Abbasi
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Mahmood Lari Dasht Bayaz: Ferdowsi University of Mashhad - Islamic Azad University, Birjand branch
Reza Abbasi: Islamic Azad University, Birjand branch - Islamic Azad University, Birjand branch

Journal of Monetary and Banking Research (فصلنامه پژوهش‌های پولی-بانکی), 2025, vol. 18, issue 64, 219-252

Abstract: The issue of fraud in accounting for bad debts in banks holds significant importance, as it not only leads to the presentation of inaccurate financial information but also has widespread negative impacts on public trust, financial stability, and the broader economy. In this study, a qualitative approach utilizing grounded theory was

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:mbr:jmbres:v:18:y:2025:i:64:p:219-252

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