TIJORAT BANKLARIDA KREDIT RISKI BOSHQARUVIDA HISOB SIYOSATINING ROLI
DOI:
https://doi.org/10.5281/zenodo.16881970Keywords:
kredit riski, hisob siyosati, tijorat banklari, moliyaviy boshqaruv, kredit provisiyalari, risk boshqaruviAbstract
Ushbu tadqiqot tijorat banklarining kredit riski boshqaruvida hisob siyosatining o'rni va ta'sirini tahlil qilishga qaratilgan. Zamonaviy bank faoliyatida kredit risklari boshqaruvi moliyaviy barqarorlik va raqobatbardoshlikni ta'minlashda muhim ahamiyatga ega. Tadqiqot davomida xalqaro va mahalliy adabiyotlar tahlili asosida hisob siyosatining kredit riski boshqaruviga ta'siri o'rganildi. Natijalar shuni ko'rsatadiki, to'g'ri ishlab chiqilgan hisob siyosati kredit riskini aniqlash, baholash va nazorat qilishda muhim vosita bo'lib, bankning moliyaviy holatini obyektiv aks ettirishga yordam beradi.
References
Bessis, J. (2020). Risk management in banking. 4th ed. Wiley Finance. London: John Wiley & Sons.
Грюнинг, Х., Братанович, С.Б. (2019). Анализ банковских рисков: система оценки корпоративного управления и управления финансовыми рисками. Москва: Весь Мир.
Altman, E.I., Saunders, A. (2020). Credit risk measurement and management: The ironic challenge in the next decade. Journal of Banking & Finance, 102, 305-322.
Лаврушин, О.И. (2019). Банковские риски: учебное пособие. 3-е изд. Москва: КНОРУС.
Тешабаев, А.Е. (2021). Тижорат банкларида кредит рискини бошқариш: назария ва амалиёт. Тошкент: Иқтисодиёт.
Kumar, R., Patil, S. (2022). IFRS 9 implementation and its impact on credit risk management in emerging market banks. International Journal of Banking and Finance, 15(2), 87-112.
European Banking Authority. (2021). Guidelines on credit risk management practices and accounting for expected credit losses. EBA/GL/2021/03. Paris: EBA Publications.
Zhang, W., Li, H. (2021). Dynamic provisioning and credit risk management: Evidence from European banks. European Financial Management, 27(3), 451-478.
Петров, В.А. (2020). Система классификации рискованных активов в коммерческих банках: сравнительный анализ. Банковское дело, №8, 42-51.
Gonzalez-Hermosillo, B. (2020). Accounting policies and macroeconomic stability: The role of credit cycle management. IMF Working Paper, WP/20/156. Washington: International Monetary Fund.
