Journal of Improvement Management

Journal of Improvement Management

Future Study of The Frozen Assets Emergence Consequences: Case Study of Scenario-Building Performances of Active Industries in the Iranian Capital Market

Document Type : Research Article (Original Article)

Authors
Akram Ramezani 1
mojgan safa 2
Seyd Abbas Borhani 1
Azadeh Madahi 3
1 Department of Accounting, QO.C., Islamic Azad University, Qom, Iran
2 Department of Accounting,Q0.C, Islamic Azad University, Qom, Iran
3 Assistant Professor, Department of Accounting, Alzahra University, Tehran, Iran
10.22034/jmi.2025.536956.3222
Abstract
In modern financial systems, sometimes assets with decreasing value appear in financial statements that not only do not generate desirable returns, but also gradually become a financial burden for companies. The consequences of this phenomenon can affect the entire economic system, beyond a financial institution such as the capital market. This study, by understanding the occurrence of such an event, focusing on the frozen assets emergence consequences, attempts to explore the effects that this phenomenon can have on the capital market system through future research. The methodology of this study is mixed and based on inductive and deductive approaches, so that it conducts analytical implementations during two qualitative and quantitative phases. This study, in the qualitative phase, has attempted to identify the frozen assets emergence consequences in Iranian capital market companies through grounded theory and three stages of coding. The results obtained through analytical processes in the qualitative part of the study indicate the determination of possible frozen assets emergence consequences at the level of companies in the Iranian capital market. So that during 14 interviews conducted, aspects that could describe this phenomenon were identified. Then, in the quantitative part of the study, focusing on the critical situations of each of the themes under uncertainty assessment, it was determined that there are 4 scenarios in the two axes of operational consequences and market consequences of the frozen assets emergence, which can indicate critical situations of the negative frozen assets emergence consequences at the level of capital market companies.
Keywords
Frozen Assets
Future Study
Asset Accumulation
Iranian Industries
Subjects
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  • Receive Date 25 July 2025
  • Revise Date 06 November 2025
  • Accept Date 15 November 2025