محمد نظری پور

Nowadays, outstanding claims are one of the main problems of the Iranian governmental banks. Due to Iranian law, outstanding claims are those that their due date has passed between 6 to 18 months. The purpose of this study is to investigate the effective internal and external factors on the formation of the outstanding claims in the Iranian governmental banks. The research population of this study was bank branch managers and banking experts. Using Cochran formula, 140 people was selected as sample. The research data was gathered through questionnaire. Cronbach’s alpha and exploratory factor analysis were used to test the reliability and the validity of questionnaire respectively. In order to test the research data, Kolmogorov-Smirnov test, ratio test, Friedman test and Kruskal-Wallis test were used. According to the research findings, factors such as inefficient of customer validation system, mismanagement, inefficient of financial management system, inadequate monitoring in collecting financial claims (internal factors), economic sanctions, imperative interest rates, have to pay bank loans, unfavorable business environment and inefficiency of the judicial system (external factors) have tremendous impact on the outstanding claims.