التنبؤ بالفشل المالي باستخدام نموذج Altman و Sherrod: دراسة حالة شركة رويبة الجزائرية خلال الفترة 2015–2019

الملخص EN

This study aimed to investigate the effectiveness of the Altman and Sherrod models in predicting the financial failure of the Algerian institution Rouiba during the period 2015-2019 in order to give an early warning in the detection of the possibility of bankruptcy.

to achieve the objectives of the study, the two models were applied depending on the financial statements published on the company's website for the five years studied.

the study found that the two models are effective in predicting a future financial failure of the Algerian company Rouiba during the period 2015-2019 by 100%, but Sherrod's model is more accurate.

this is due to his prediction that the last three years (2017-2018-2019) are more likely to fail than the years 2015 and 2016.