دراسة تطبيقية لأسلوب التمييز بين المؤسسات الفاشلة و المؤسسات السليمة باستخدام التحليل الإحصائي ADF : حالة المؤسسات الصغيرة و المتوسطة الجزائرية

Abstract EN

This study aims to design a quantitative model, contributes to the early prediction of financial failure, the distinguish between healthy companies and those living with the financial failure.

We took a sample consisting of 36 small and medium enterprises (SMEs) in Algeria.

Using statistical models for multivariate statistical analysis and more particularly discriminant analysis (AFD).It was reached that there are only three financial ratios discriminating between healthy companies and those failing among 23 ratios used in the study.