مساهمة مؤشرات تقييم الأداء المالي في تحديد عوامل الفشل المالي : دراسة تطبيقية على عينة مؤسسات قطاع الحليب و مشتقاته

الملخص EN

The study aims to determine the financial factors explaining the financial failure based on measuring the extent of the correlation between the indicators of financial performance and financial failure, at a sample of Companies active in Milk and Dairy sector; the study concluded The absence of correlation between liquidity and debt coverage indicators with financial failure and its existence in terms of profitability, indebtedness, and activity performance indicators.