The Role of Failure Financial Forecast and Operating Cash Flows Ratios in Stability Banking by Using Kida Model - Applied Study

The imposition of going concern, one of the main assumptions of accounting under which the activity is economic unity continues for a relatively long period to exercise normal course of business unless there is any evidence to reverse in the near future, and based both model Kida as one of the methods of financial analysis to try to forecasting the continuity of economic unity, which relies on financial ratios derived of both income and financial statement, and some ratios of operating cash flows because of the increasing importance in determining the continuation of cash flows in order to evaluate the performance of private Iraqi banks by 10 banks listed on the Iraq Stock Exchange for the period (2007-2012), was reached important conclusions:- Kida model is based on five financial ratios for the failure of the financial able to distinguish between successful and failed banks.- Model results achieved Kida proportion agree with acceptable ratios of cash flows, amounting to 54%.The researchers provide the following recommendations: - need to base a model of financial failure Kida in private Iraqi banks for suitability to the nature of its activity.- should adopt the model of financial failure with some ratios of cash flows to reflect the future environment for banks