دور نموذج Z-score في التنبؤ بالفشل المالي للمؤسسات المقترضة من البنوك التجارية العاملة في الجزائر : دراسة تطبيقية على عينة من وكالات البنوك التجارية لولاية المسيلة خلال الفترة "2015 م- 2016 م"

الملخص EN

The study aimed at exploring the possibility of applying the financial failure prediction model, known as Z-Score on the outputs of the financial statements of the borrowing institutions that related to Algerian commercial banks.

The study adopted the descriptive and case study methods.

The study main results indicated that the Z Score model (2000), which is applied on several institutions that borrowed from the banking agencies in the state of Msila in Algeria has reached to the same realistic results indicating the status for those institutions ( whether they are a failure or a successful ones).

This result confirms the effectiveness of the model that is used in the early revealing of the occurrences of financial failure in the borrowing institutions from the Algerian banks; also it indicates the possibility of applying the model on the financial outputs which is compatible with the Algerian business environment.