اختبار الفشل المالي باستخدام أنموذج Sherrod في عينة من المصارف المدرجة في سوق العراق للأوراق المالية للمدة 2017-2021

Abstract

The study aimed to test, analyze and interpret the implications of financial failure that banks may be exposed to, the methods and methods used to measure them, the reasons for their occurrence, the policies and procedures that should be taken to prevent their occurrence, treat them, or control their effects, as well as identifying the banks that fall under the limits of financial failure and those that exceed it according to the Sherrod model. For commercial banks, the study sample, and the temporal limits of the study were (5) years for the period (2017-2021), and the spatial limits of the study included in (10) Iraqi banks, and were supplemented by financial and statistical analysis and financial failure tests for the variables of the study, as well as the use of the F test to indicate models between countries The study sample. The study concluded that the liquidity ratio is the most influential ratio of financial failure, as well as the accuracy of the Sherrod model in testing financial failure. Accordingly, commercial banks should use the Sherrod model as a guide and avoid financial failure due to its suitability to the banking environment.