استخدام نموذج شيرود Sherrod للتنبؤ بتعثر الوحدات الاقتصادية في بورصة فلسطين

Abstract EN

The study aims to use Sherrod model to predict the financial default to identify the future probability of financial failure of the economic units under study.

This model consists of six financial ratios, which together constitute an indicator that can be used as a guide to assess the probability of future default, where one of the most important models of financial default forecasting was used.

(Sherrod) for a sample of economic units listed on the Palestine Exchange, since there is no approved model in the Palestine Exchange to predict financial default.

The study showed the ability to rely on the value of Z of the Sherrod model in determining the extent of exposure of economic units to financial failure or not through specific categories with numbers to the value of Z.

Where the value of Z varies between the economic units under study, and most of these units fall within the third category (5 < = Z < = 20) by 61% of the total study sample.

The study recommends the necessity of applying the Sherrod model to predict the financial failure of economic units, as a method of financial analysis and based on a mathematical method in assessing performance.