تشخيص الأداء المالي للمؤسسات الاقتصادية الجزائرية وفق نموذج ألتمان للتنبؤ بالفشل المالي

الملخص EN

This study aims to evaluate the effectiveness of different sample Algerian economics companies, in order to determine here profitability and her quality during three years (2014-2015-2016), and to achieve the objectives of the study, we adopted two ratios: classical ratios like as profitability and quality, and recent ratios as Altman models and Springate model, which is one of the most modern models for measuring and evaluating the financial performance of economic companies.

The study revealed the ability and effectiveness of both classical financial ratios, especially global quantitative models, in diagnosing the financial performance of the economic companies.

It was also concluded that the Altman model was able to predict two financial cases of two economic companies; while it couldn’t predict the financial condition of another sample of companies, so we decided to examine another statistical model in order to determine the status, and performance of the company throughout the study period.