التنبؤ بالفشل المالي في شركات التأمين الجزائرية : دراسة حالة الشركة الجزائرية للتأمينات CAAT

Abstract EN

This study aims to investigate the effectiveness of models of predicting financial failure in Algerian insurance companies, Whereas, early detection of financial failure in insurance companies enables them to take appropriate corrective measures and avoid them falling into bankruptcy.

To achieve the objectives of the study we apply four models of prediction on CAAT Insurance based on actual data derived the financial statements for period 2014-2019.

The most important results of study is that it is not possible to rely on models of predicting financial failure as the only indicator to judge the success or failure of companies because they do not give a true picture of the financial position, rather, it must also be supported by another set of profitability ratios, solvency, liquidity, cash flows and other qualitative indicators such as market share, relationship with customers.