The issue of credit risk and deferred bank claims is one of the sensitive issues of banking industry, which can be considered as the main cause of bank failures. In recent years, the economic slowdown accompanied by inflation in Iran has led to an increase in deferred bank claims that could put the country's banking system in serious trouble. Accordingly, the current paper presents a prediction...

This paper examines the failures or in some cases near-failures of financial institutions that started 12 most severe peacetime panics United States, beginning with Panic 1819 and ending 2008. The following generalizations were true cases, although not all. (1) Panics triggered by a short series near-failures; (2) many failing what we would now call shadow banks; (3) typically, source trouble w...

In the wake of the 2008 financial tsunami, existing methods and tools for managing financial risk have been criticized for weaknesses in monitoring and alleviating risks at the systemic level. A 2009 article in Nature suggested new approaches to modeling economic meltdowns are needed to prevent future financial crises. However, existing studies have not focused on analysis of systemic risk at t...

This research investigates the bank failures in United States March 2023, concentrating on impact of held-to-maturity debt instruments event and implications for accounting methods. Our deciphers alleged “accounting loophole” (Farrell, 2023) associated with these securities provides an in-depth analysis treatment. We analyze treatment using Accounting Standards Codification (ASC) International ...