Bankruptcy of commercial banks. The bankruptcy of Rwandan commercial banks by using discriminant analysis model specifically with Altman Z-score model

      Аннотация: The general purpose of this study was to assess the bankruptcy of Rwandan commercial banks by using discriminant analysis model specifically with Altman Z-score model. The findings will enable management of commercial banks come out with realistic policies for discriminant analysis and bankruptcy of commercial banks.The study followed both descriptive and comparative designs, and was both qualitative and quantitative. The population under study comprised of two commercial banks (BPR and I&M bank) operating in Rwanda. According to the objectives of this study, there was no need to determine sample size, because the targeted group was two banks, and the researcher had enough time to meet them. The researcher used all financial documents especially financial statements of I&M bank and BPR of the year 2014, 2015, and 2016. All financial ratios of each year was computed and analyzed.

Ключевые слова: Banks are the principal source of credit, loanable funds, for millions of individuals and families and many units of government