نموذج ألتمان و نموذج شيرود كآلية للتنبؤ بالتعثر المالي : دراسة حالة مؤسسة بريد الجزائر

Abstract EN

We aim through this study Which is characterized by The Altman model and Sherrod's model as a mechanism for predicting the Financial distress -The case of the Algeria Post Institution as a model-To verify the validity of the Altman model and Sherrod's model in the Algerian economic environment in general and the Algeria Post Institution in particular, So that we used the modified Altman model Which concerns the Non-Industrial Institutions and Sherrod's model in the Algeria Post Institution by using its financial statements published in the balance sheet and income statement for six consecutive years 2014-2019.

the modified Altman model was able to reach logical results in this institution while Sherrod's model could not predict In most of the studied years.