دور نماذج التنبؤ بالفشل المالي في الحد من التعثر في المصارف الإسلامية اليمنية \

الملخص EN

The study aimed to identify the extent of reliance by Yemeni Islamic banks on the outputs of the models meant for predicting the financial failure as a basis for credit decision, and whether such models predict the bank’s failure before it happens? The research questions were explored through two research samples; the credit employees of Yemeni Islamic banks by analyzing the outputs of the questionnaires using SPSS, and by applying Altman’s Z-Score model on the credit seeking customers of those banks to determine the ability to predict default before it occurs.

The researcher reached at several results, the most important of which are: Banks do not use predicting financial failure models to predict failure before it occurs, and they do not have early warning systems to predict any possibility of failure of the customers.

The Z-Score model was unable to predict the default of most of the customers included in research sample, therefore the researcher used the quantitative analytical approach to build a model which predicts the default and would be compatible with the clients of Yemeni Islamic banks.