استخدام نموذج sherrord للتنبؤ بالفشل المالي دراسة على عينة من المصارف التجارية الخاصة المدرجة في سوق العراق للأوراق المالية للمدة ) 2009 – 2013 )

Abstract

Abstract The business environment distinguishes various risky because of the changes that is imposed by economic globalization, especially in the field of opening-up policies and financial liberalization, for avoid falling in a risks, the financial institutions should care in Performance evaluation, and it's should use the modern methods in the financial analysis to find out early failures. At the present time, the prediction of failure of financial institutions is very necessary to avoid the risks which result of business market, thus efforts getting quantitative methods have increased that's help find out probabilities exposure to the financial failure, wherefore the researchers began looking for the ways which enable them to predict the financial failure before happening, and which result to negative impacts on the financial institutions and the dealers with them, as well as the economics will be affected itself. Therefore many studies have used financial ratios as tools to apply Mathematical models which are prepared for this reason and increased through time. The researcher has used samples (Sherrod) to apply them on samples of special commercial banks to know level of success or failure for it, to know it'll be continue and stay in the work, and appears level of failure and what results to negative effects.The study continued about five years (2009-2013), and it's reached to many conclusions and recommendations which they confirm on adoption of the financial analysis samples in the banks to know the results that concerned with credit activity.