استخدام نموذج التمان للتنبؤ بتعثر الوحدات الاقتصادية في بورصة فلسطين

Abstract EN

The Study aims to use the Altman model for Financial default prediction in ordre to identify the future possibility of Financial Failure of economic units, and the model consists of five Financial ratios, which together constitute an indication that can be used as a guide for assessing the future probabilities of failure, Where one of the Models for Forecasting Financial failure (Altman) was used for a sample of economic units listed on the Palestine Exchange during the period (2012-2018), due to the lack of an approved model on the Palestine Stock Exchange to predict Financial default.

The results showed the possibility of relying on the Altman model to predict Financial stumbling in the Palestinian business environment in determining the Financial position of economic units, because it gave a clear picture through the study outputs of 87.

8%.

The study recommends that the economic units should disclose the methods of Financial performance to forecast Financial failure within their Financial statements and the attached disclosures.