التنبؤ بالفشل المالي من خلال بعض عناصر القوائم المالية : بحث تطبيقي في بعض الوحدات الاقتصادية في القطاع الخاص

Abstract EN

The research aims to identify financial failure and its stages (Evolution Stage, financial deficit Stage, Financial insolvency stage, total failure Stage and the stage declaring bankruptcy or confirm) and its causes (internal and external).

As well as identifying the most important elements of the financial statements that affect forecasting financial failure.

As well as identifying the most important indicators derived from these elements which helps in the process of predicting financial failure and was used (Kida) multiple analytical models, multimode because it contains most of the most important elements of the financial statements.

The most important finding of the research is that interest in assets is increased, liabilities reduced, increase in equity, increase in sales (income) and increase in cash, this is the most important factor that leads to eliminating financial failure.

The management of the economic unit must pay attention to these factors to know whether the economic unit is vulnerable to financial failure or not through these factors.