استخدام نموذج ألثمان الثاني و نموذج شيرود للتنبؤ بالفشل المالي على عينة من المؤسسات في قطاع الصناعة الميكانيكية بالجزائر 2014-2017

الملخص EN

This study aimed to identify the extent of second Altman model and Sherrod model ability to distinguish between the Algerian successful and failed Companies, applying on a sample composed of (30) companies, divided into (25) successful companies and (05) failed ones active in the mechanical industry sector during the period from 2014 to 2017.

This study concluded to the inability of the second Altman model and Sherrod model to distinguish between successful and failed companies, where their systematic accuracy were (30%) and (30.83%) respectively, therefore they could not be relied on in the Algerian companies environment