Content analysis of financial distress

One of the main concerns of creditors, investors and governments, which to some extent prevents their potential losses, is the timely identification of companies that are on the verge of financial distress. the purpose of this study is to analyze the content of published articles on the topic of financial distress. The statistical population of the study is the articles published in financial distress in all journals published in the field of accounting, auditing and finance in the period of 1382 to 1399. In this research, descriptive statistics method and Excel software have been used to analyze the data. Findings show that in 47% of articles on financial distress is used as an independent variable, 32% as a dependent variable and 58% as a mediating variable. Also, about 40% of these articles have been published in accounting journals 12% of financial helplessness articles have been published in the field of financial management and 10% of them have been published in the field of finance. In general, it can be said that Iranian researchers are very interested in researching financial helplessness, and it can also be said that financial helplessness in the field of accounting, auditing and financial research has been discussed, which shows the importance of Preserve the capital of investors.