تطبيق نماذج التنبؤ بالفشل المالي على المؤسسات الاقتصادية الجزائرية : دراسة حالة عينة من الشركات العاملة في القطاع الاقتصادي لولاية تبسة في الفترة 2015-2018

الملخص EN

The study aims to try to apply models of Predicting financial failure on a group of economic companies, as the most important models used in forecasting, represented by Alman, Sherrod, and Kida, were selected.

A sample of companies operating in various economic sectors at Tebessa were selected Respectively, SOMIPHOS-SPA, SCT Cement Company, Sonalgaz, from 2015 to 2018.

The study concluded that there is a relative discrepancy in the results between the various models in judging the financial situation of the companies under study, as the study found that the ALTMAN model is considered the most appropriate model for the case under study as the results are completely compatible with the financial situation of these companies, Contrary to the rest of the models, the results of which were mostly inaccurate, as one time giving unpredictability and again giving a completely different situation as presented by the Kida model for Sonalgaz.

The study also recommended an attempt to improve and develop these models, and strive towards building an effective model that allows early detection of financial failure