استخدام نموذج (Altman Z-2)‎ للتنبؤ بالتعثر المالي: دراسة حالة شركتي كوندور الكترونيكس وإريس سات

الملخص EN

The study aims at identifying the ability of the Altman model to predict the financial distress of condor electronics and iris sat companies for the electronic and household electrical appliances industry in Algeria.

data was collected from the financial statements of the two companies registered on the website of the national commercial register center during the period of study (2010-2019).

the study results showed the possibility of relying on the Altman model in determining the financial position of condor electronics company which was ranged between stability and financial risk zone, as for iris sat it is distressed according to the model, and the Altman model had a significant predictive ability in discrimination between the two companies in the long term and detect this financial distress.