مدى فاعلية نموذج ألتمان و نموذج هولدر في التنبؤ بالفشل المالي لمؤسسات البناء و الأشغال العمومية الجزائرية : دراسة ميدانية

الملخص EN

The purpose of this study is to determine the effectiveness of the model of Altman and Holder for industry building and public works to predict corporate bankruptcy, and give an early warning detection of potential bankruptcy.

To achieve the objectives of the study, we compared the two models on a sample of companies Buildings and Public Works, based on the financial statements of the five years preceding bankruptcy.

The study concluded that Altman's model is the best model to predict business failure during the fiveyears preceding bankruptcy with an average capacity of forecasting which amounts to 97.14% against62.85% for Holder model.