The Role of Financial Analysis in Mitigating Banking Default " Study on Yemeni Islamic Banks"
The study problem was that Yemeni Islamic banks did not rely on the results and outputs of financial analysis to predict failure before it occurs. Accordingly, the study aimed to find out to what extent Yemeni banks depend on financial analysis as a tool for predicting the default, and the extent of...
| Main Authors: | , |
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| Format: | Article |
| Language: | Arabic |
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University of Science and Technology, Yemen
2021-03-01
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| Series: | مجلة الدراسات الاجتماعية |
| Subjects: | |
| Online Access: | https://journals.ust.edu/index.php/JSS/article/view/1741 |
| _version_ | 1828205062288048128 |
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| author | Zahair Ahmed Ali Ahmed Ameen Abdulgaleel Saeed Saeed |
| author_facet | Zahair Ahmed Ali Ahmed Ameen Abdulgaleel Saeed Saeed |
| author_sort | Zahair Ahmed Ali Ahmed |
| collection | DOAJ |
| description | The study problem was that Yemeni Islamic banks did not rely on the results and outputs of financial analysis to predict failure before it occurs. Accordingly, the study aimed to find out to what extent Yemeni banks depend on financial analysis as a tool for predicting the default, and the extent of its ability to mitigate bank default at these banks. It also aimed to identify whether these banks use all financial analysis tools for making credit decisions. The researchers used the descriptive analytical method and distributed a questionnaire to the sample (50) of the credit employees at Yemeni Islamic banks. The data were analyzed using SPSS. The findings revealed that the Yemeni Islamic banks depend on financial analysis as a basis for disclosure of default, which has a main role in mitigating banking default. The banks usually use multi financial analysis tools when evaluating the credit status of clients; they do not use predicting financial default models as a main tool to predict failure before it occurs; and they do not have early warning systems to predict any possibility of customers’ default. |
| first_indexed | 2024-04-12T12:33:35Z |
| format | Article |
| id | doaj.art-e6e233c6dd654916beb8980a73835b43 |
| institution | Directory Open Access Journal |
| issn | 2312-525X 2312-5268 |
| language | Arabic |
| last_indexed | 2024-04-12T12:33:35Z |
| publishDate | 2021-03-01 |
| publisher | University of Science and Technology, Yemen |
| record_format | Article |
| series | مجلة الدراسات الاجتماعية |
| spelling | doaj.art-e6e233c6dd654916beb8980a73835b432022-12-22T03:32:58ZaraUniversity of Science and Technology, Yemenمجلة الدراسات الاجتماعية2312-525X2312-52682021-03-01264295510.20428/jss.v26i4.17411516The Role of Financial Analysis in Mitigating Banking Default " Study on Yemeni Islamic Banks"Zahair Ahmed Ali Ahmed0Ameen Abdulgaleel Saeed Saeed1أستاذ المحاسبة المساعد، جامعة السودان للعلوم والتكنولوجيا، السودان باحث في الدراسات المصرفية، جامعة السودان للعلوم والتكنولوجيا، السودان The study problem was that Yemeni Islamic banks did not rely on the results and outputs of financial analysis to predict failure before it occurs. Accordingly, the study aimed to find out to what extent Yemeni banks depend on financial analysis as a tool for predicting the default, and the extent of its ability to mitigate bank default at these banks. It also aimed to identify whether these banks use all financial analysis tools for making credit decisions. The researchers used the descriptive analytical method and distributed a questionnaire to the sample (50) of the credit employees at Yemeni Islamic banks. The data were analyzed using SPSS. The findings revealed that the Yemeni Islamic banks depend on financial analysis as a basis for disclosure of default, which has a main role in mitigating banking default. The banks usually use multi financial analysis tools when evaluating the credit status of clients; they do not use predicting financial default models as a main tool to predict failure before it occurs; and they do not have early warning systems to predict any possibility of customers’ default.https://journals.ust.edu/index.php/JSS/article/view/1741financial analysis, banking default, credit decision. |
| spellingShingle | Zahair Ahmed Ali Ahmed Ameen Abdulgaleel Saeed Saeed The Role of Financial Analysis in Mitigating Banking Default " Study on Yemeni Islamic Banks" مجلة الدراسات الاجتماعية financial analysis, banking default, credit decision. |
| title | The Role of Financial Analysis in Mitigating Banking Default " Study on Yemeni Islamic Banks" |
| title_full | The Role of Financial Analysis in Mitigating Banking Default " Study on Yemeni Islamic Banks" |
| title_fullStr | The Role of Financial Analysis in Mitigating Banking Default " Study on Yemeni Islamic Banks" |
| title_full_unstemmed | The Role of Financial Analysis in Mitigating Banking Default " Study on Yemeni Islamic Banks" |
| title_short | The Role of Financial Analysis in Mitigating Banking Default " Study on Yemeni Islamic Banks" |
| title_sort | role of financial analysis in mitigating banking default study on yemeni islamic banks |
| topic | financial analysis, banking default, credit decision. |
| url | https://journals.ust.edu/index.php/JSS/article/view/1741 |
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