Comparative analysis of financial distress models for Islamic commercial banks: Ohlson, Taffler, Fulmer, Zmijewski, Springate, and Grover

\nThis research aims to determine the condition of the assessment results of the financial distress prediction model using the Ohlson, Taffler, Fulmer, Zmijewski, Springate, and Grover models. Apart from that, the other aim is to find out the level of accuracy in the financial distress model, which has the highest and best value in predicting financial distress in Sharia commercial banks. This research is quantitative research. The data source uses secondary data in the form of financial reports. The population in this research is Sharia commercial banks for the 2012-2021 period. The sampling method used a purposive sampling technique to obtain seven Sharia commercial banks. The data analysis technique uses the Kruskall-Wallis test and the accuracy level test. The research results show significant differences between financial distress prediction models. The results of the correctness level test show that the Grover model has the highest level of accuracy, namely 100%, the Fulmer model has an accuracy rate of 99%, the Zmijewski model has an accuracy rate of 90%, the Taffler and Ohlson models have the same accuracy rate, namely 83% and the last one, the Springate model, has the lowest accuracy rate, namely 51%.\n

Publication Details

Journal
Springer Link (Chiba Institute of Technology)
Published
2024-09-20
DOI
https://doi.org/10.1051/e3sconf/202457103011/pdf
Primary Topic
Financial Distress and Bankruptcy Prediction
Type
article
Field-Weighted Citation Impact
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article

Comparative analysis of financial distress models for Islamic commercial banks: Ohlson, Taffler, Fulmer, Zmijewski, Springate, and Grover

Springer Link (Chiba Institute of Technology)
Financial Distress and Bankruptcy Prediction
article

Comparative analysis of financial distress models for Islamic commercial banks: Ohlson, Taffler, Fulmer, Zmijewski, Springate, and Grover

article en

Abstract

\nThis research aims to determine the condition of the assessment results of the financial distress prediction model using the Ohlson, Taffler, Fulmer, Zmijewski, Springate, and Grover models. Apart from that, the other aim is to find out the level of accuracy in the financial distress model, which has the highest and best value in predicting financial distress in Sharia commercial banks. This research is quantitative research. The data source uses secondary data in the form of financial reports. The population in this research is Sharia commercial banks for the 2012-2021 period. The sampling method used a purposive sampling technique to obtain seven Sharia commercial banks. The data analysis technique uses the Kruskall-Wallis test and the accuracy level test. The research results show significant differences between financial distress prediction models. The results of the correctness level test show that the Grover model has the highest level of accuracy, namely 100%, the Fulmer model has an accuracy rate of 99%, the Zmijewski model has an accuracy rate of 90%, the Taffler and Ohlson models have the same accuracy rate, namely 83% and the last one, the Springate model, has the lowest accuracy rate, namely 51%.\n

Springer Link (Chiba Institute of Technology)
Openalex Percentile: Top 43%
Financial Distress and Bankruptcy Prediction
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Comparative analysis of financial distress models for Islamic commercial banks: Ohlson, Taffler, Fulmer, Zmijewski, Springate, and Grover · Springer Link (Chiba Institute of Technology) (2024) | TGRS Research Map | TGRS