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Altman Model between Theory and Practice Analytical Study for a Sample of the Iraqi Private banks to Predict Financial Failure | ||
| Tikrit Journal For Administration & Economics Sciences | ||
| Article 1, Volume 1, Issue 37, 2018, Pages 263-285 | ||
| Author | ||
| Ashti A. Al-Brifkani | ||
| Abstract | ||
| Abstract : The financial and banking institutions face many risks today, and the risk of financial failure is one of the most important ones. Hence, the prediction of financial failure is one of the topics that concern all parties concerned with the bank, as well as interested researchers in order to develop quantitative models based on the relative financial criteria using Modern methods of financial analysis. One of these models Altman model, which is known as the accurate model in predicting the failure of financial banks, through a range of financial ratios distinguish from the extent of successful banks from the questionable failure and failure, and to identify the nature of its activities in and Early on, allowing the relevant parties and stakeholders to take the necessary action in a timely manner. The aim of the research is to identify the effectiveness of the Altman model for Iraqi banks, and attention to this comes from the importance of knowledge of the losses and risks associated with the failure of these banks, and the impact on the base of its customers, The problem of research is the extent of the adoption of this model in the Iraqi private banks, and distinguish the successful banks from the failed. The Altman model was applied to a sample of (19) Iraqi private banks with different interest rates using the financial ratios and their graph. At the end of the analysis, some conclusions and recommendations were put forward that emphasize the need for banks to adopt models of financial analysis to know the results of their work in terms of financial failure. | ||
| Keywords | ||
| Altman model; predict financial failure; Classification of banks; Altman | ||
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