YUNUSA,Abdulateef YunusaOyindamola O. EkundayoTeryima Samuel Orshi2023-04-112023-04-112017https://nigeriareposit.nln.gov.ng/handle/20.500.14186/585DMBs in Nigeria operate in a highly regulated sector of the Nigerian economy because of their cardinal function of mobilizing funds from surplus units to deficit units of the economy. As a result of the massive profitability potentials of the sector, huge investments are made in the industry, which call for a constant examination of their activities by investors to facilitate informed judgements. Over the years, DMBs had been facing issues of incessant non-performing loans, inability to meet customers’ withdrawals when demanded and unstable market share price among others (Soludo, 2007). These unhealthy signs pose a risk of loss of investment to investors. This clearly points to the pivotal nature of investment decisions to business success; hence investors employ different techniques for portfolio analysis and decision-making. The Altman Emerging Market score (EM score) is a model widely used by investors to predict probability of business survival. Consequently, the examination of a firms’ going concern status and its determinants is necessary because the collapse of a company would not only affect the shareholders but all its stakeholders as well as the economy in which the company operates.enArticle