استخدام النماذج الكمية و مؤشرات التدفقات النقدية و دورها في التنبؤ بالفشل المالي : دراسة تطبيقية لعينة من المصارف التجارية السودانية 2012 م-2014 م

Abstract EN

The study aimed to provide the Sudanese commercial banks with vital information about their future trends in order to take the necessary policies and procedures.

The study problem is represented in the shortage of the financial indicators that individually used in predicting the financial failure of Sudanese commercial banks, and how to use Kida, Altman and Mc Gough models, as well as the indicators of operating cash flow in predicting the financial failure.

The study followed the descriptive analytical method by applying quantitative models and indictors of operating cash flow.

The study results showed that Sudanese commercial banks are facing a condition of financial failure according to the Kida, Altman and Mc Gough models, and indicators of operating cash flow.

Furthermore, it indicated that predicting financial failure before its occurrence contributes to addressing the problem of financial deficiencies and hence to the growth and development of banks and their sustainability.

The study calls for the Sudanese Commercial banks to benefit from the results of financial failure models and other cash flow indicators in predicting any financial failure before it affects them negatively, thus leading to their failure and liquidation.