تقييم جودة القروض المصرفية بأعتماد تحليل مؤشر التنبوء بالفشل المالي للشركات بأستخدام نموذج (Sherrord) لعينة من الشركات العراقية المدرجة في سوق العراق للاوراق المالية

Abstract

The research seeks to find a reliable scientific method in predicting financial failure by applying the Sherrord model and clarifying how to use it on a sample of Iraqi companies to analyze the financial position of the companies demanding the loan in a manner that is reflected in reducing the bank's lending risk by adopting the financial failure of these companies. The problem of the search of the ability of the Sherrord model to analyze the relationship between the degree of risk of the loan is to predict the financial failure of the applicant company on the one hand, and determine the quality of the quality of the loan is the ability to recover the amount of the loan and interest to the bank on the other hand, was adopted the Iraqi market for securities as a community for research and The selection of (10) companies as a sample in the analysis and from different sectors according to random sampling mechanisms, and the researcher came to a set of conclusions and recommendations, the most important is the existence of variance in the value of Z evidence that bank loans occurred between the first and third category.