College of Administration and Economics

The Department of Banking and Financial Sciences at the College of Administration and Economics, University of Mosul, discussed the master’s thesis tagged “Financial failure test using the Sherrod & Kida models: a comparative study in a sample of banks listed in the Arab capital markets”.
Part of it was attended by the Dean of the Faculty, Prof. Dr. Thair Ahmed Saado0n Al-Samman.
The current study presented by the student “Haneen Nasser Khalil Suleiman” aims to test, analyze and interpret the implications of financial failure that banks may be exposed to, the methods and methods used in measuring them, the causes of their occurrence, the policies and procedures that should be taken to prevent their occurrence, address them or control their effects, as well as identify banks that fall under the limits of financial failure and exceed it according to the Kida Sherrod models for commercial banks in the study sample.

The study reached a set of conclusions, the most important of which were: that the liquidity ratio is the most influential ratio of financial failure, as well as that the Sherrod model for the three countries of the study sample is more accurate than the Kids model in the financial failure test, and accordingly the commercial banks of the study sample should use the Sherrod model for guidance.
The discussion committee was headed by Prof. Dr. Rafia Ibrahim Al-Hamdani, and the membership of Assistant Professor Dr. Saja Fathi Mohamed and Assistant Professor Dr. Nisreen Muhammad Taher from the University of Duhok, under the supervision and membership of Assistant Professor Dr. Bashar Thanoun Al-Shakarji.