استخدام النسب المالية بواسطة النماذج الكمية في التنبؤ بالفشل المالي على ضوء مخرجات النظام المحاسبي المالي : حالة مؤسسة Aom Invest

الملخص EN

This research aims to find out the role of the financial ratios taken from financial statements compatible with the financial accounting system to reveal the risk of financial failure in the economic institution, based on the descriptive approach to identify concepts of Financial failure and financial ratios, and the analytical approach by applying some statistical models to predict the financial failure of the AOM invest tourism company priced in the Algiers Stock Exchange, it was concluded that this institution is well positioned on the basis of indicators that reflect its success, viability and growth and its ability to repay debt thanks to available liquidity.