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Evaluation of the Relevance of Accounting Information in Financial Reports for Predicting Financial Failure of Banks According to the CAMELS Model: An Applied Study on Yemeni Commercial Banks

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  • Abdulwase Al-Mkhlahfi

    (University of Manouba, Tunisia)

  • Mongi Gharsallaoui

    (University of Manouba, Tunisia)

Abstract

The subject of banking risks is considered one of the most important issues that concern bankers and attract their full attention at the global level, especially in recent years following the financial and banking crises that struck the economies of many countries. It has become evident that one of the main reasons for these financial and banking crises is the increasing banking risks faced by banks on the one hand, and the lack of proper management of these risks on the other hand. In addition, the rapid pace of financial globalization and the growing openness of financial and banking markets worldwide, accompanied by the introduction of new financial instruments and the expansion of their use, have further increased the magnitude and diversity of banking risks.

Suggested Citation

  • Abdulwase Al-Mkhlahfi & Mongi Gharsallaoui, 2025. "Evaluation of the Relevance of Accounting Information in Financial Reports for Predicting Financial Failure of Banks According to the CAMELS Model: An Applied Study on Yemeni Commercial Banks," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(9), pages 3247-3270, September.
    • Handle: RePEc:bcp:journl:v:9:y:2025:issue-9:p:3247-3270
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