دراسة مقارنة للقدرة التنبؤية بالفشل المالي باستخدام نموذجي كيدا والتمان

The study aimed to measure the relative predictive power of the Kida and Altman models when they are used in predicting financial failure, and to measure the extent of agreement or difference between the two models in distinguishing between banks in terms of financial failure or not, the study used the descriptive analytical approach by analyzing the financial statements of the banks sample study, The study sample is (7) banks during period from 2013 to 2017, The study concluded that the Kida and Altman models have the relative predictive power to predict financial failure in the banks listed on the Khartoum Stock Exchange, and the Kida and Altman models showed results Consistent in distinguishing between failed and non-failed banks, The study recommended the necessity of studying the reasons for the poor performance of the study sample banks in order to take the necessary corrective measures to improve their performance.