استخدام نموذج التمان للتنبؤ بالتعثر المالي لشركات قطاع التأمين في الجزائر

الملخص EN

The study aims at identifying the ability of the Altman model to predict the financial distress of the insurance companies in Algeria.

Data was collected from the financial statements of 12 insurance companies and intermediaries registered on the website of the National Commercial Register Center and its financial statements were completed during the period of stufy 2013-2015.

The study found that half of the companies in the sample of the study are distressed and the Altman model had a significant predictive ability to detect this financial distress