The purpose of this study is to recognize the utilizing degree of objective financial and accounting methods used by the credit managers and analysts at the Palestinian Commercial Banks to judge the credit worthiness of the credit facilities demanders when taking decision for granting them the facilities by recognizing the utilizing degree of using the comparison analysis methods to the financial statements (the horizontal and vertical analysis), the financial ratios, and the predictive models of financial failure. To achieve the Purposes of this study the researchers designed a questioner distributed to the population of the study which represents all credit managers and analysts in credit facilities administrations at Palestinian Commercial Banks which are listed in Palestinian Stock Exchange. The findings showed several results such as: the increasing degree of using some financial and accounting methods, indicators and models by the credit managers and analysts when studying client's financial position in order to make decision about granting the credit facilities. There are differences in using financial ratios, when studying the financial position of the credit facilities demanded by the clients, and these differences showed that liquidity ratios are the most used ratios followed by profitability rations.

العنوان

International Research Journal of Finance and Economics,ISSN 1450-2887 Issue 116

الناشر

--

بلد الناشر

فلسطين

نوع المنشور

Both (Printed and Online)

المجلد

--

السنة

2013

الصفحات

23-31