فعالية النسب المالية في التنبؤ بالفشل المالي للمؤسسة المالية

Abstract

This research aims to examine bank financial distress, its causes, and its stages of development, and to determine, through an analysis of the bank's financial position, the extent to which it complies with the requirements of modern quantitative and qualitative models, as well as international prudential standards, for the early prediction of financial difficulties. To achieve this objective, the study relies on the **Altman Z-Score** model and the **CAMELS** comprehensive rating system, applied to the **Bank of Agriculture and Rural Development (BADR)**. To address the research problem and test the proposed hypotheses, a descriptive and analytical approach was adopted. The study also employed a questionnaire, together with the analysis of various financial indicators and financial ratios. The findings indicate that the use of financial ratios is essential for predicting financial distress, given the characteristics of the Algerian financial system. Furthermore, banks should integrate modern technologies and artificial intelligence into their operations to better cope with the ongoing changes and developments in the financial sector.