استخدام دالة Z-score للتنبؤ بإفلاس الشركات

الملخص EN

The research on the basic hypothesis (that determines the performance of companies if the companies are bankrupt or nonbankrupt), divided into sub-hypotheses are؛ The performance of organizations and efficiency of administration affect the bankruptcy of business organizations, and characterizes the model used bankrupt business organizations and other nonbankrupt two years before the bankruptcy.

The research aims to study the performance of companies (sample) through a combination of financial ratios in the balance sheet and income detection, to determine if the company's activity leads to financial failure and bankruptcy or the company's prosperity.

Companies are facing problems and difficulties affecting the economic activities, may lead to financial failure that leads to a decline in the company's revenues and sagging operations productivity and lack of market share, which results in difficulty in measuring economic performance has, and the weakness of Directors' follow-up to predict financial failure and economic performance to see the success or the bankruptcy of companies through its inability to pay its financial obligations at maturity