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التنبؤ بالفشل المالي باستخدام نموذج كيدا : دراسة تطبيقية على القطاع الصناعي السعودي
Other Title(s)
Predicting financial failure using Kida model : an applied study on Saudi industrial sector
Joint Authors
باجليدة، غسان سعيد سالم
العوبثاني، مريم أبو بكر
Source
Issue
Vol. 7, Issue 18 (30 Sep. 2020), pp.456-481, 26 p.
Publisher
Al-Qalam University for Humanities and Applied Sciences
Publication Date
2020-09-30
Country of Publication
Yemen
No. of Pages
26
Main Subjects
Financial and Accounting Sciences
Abstract EN
This article aims to get to know the ability of Kida Model as one of the most important models of predicting financial failure in the evaluation of industrial sector companies in Saudi Arabia during the period 2012-2018 by applying it to the financial statements of the 75 industrial companies.
The results of the study confirm the ability of Kida Model in predicting financial failure.
The model was able to classify 18 of the 75 Saudi industrial companies (24% of the study sample) as companies threatened by financial failure.
It was noted that these companies suffer from common problems in the form of increasing the percentage of loans and weak rate of working capital as well as the low percentage of cash flows from operation, investment and finance, while the Kida Model classifies 57 companies (76% of the study sample) as successful companies.
There are no risks to their continuation of activity.
The study has come up with a number of recommendations: the importance of using Kida Model as an early warning to reveal the financial situation of companies so that necessary actions can be taken on time to avoid bankruptcy and liquidation.
It is also recommended to adopt new financing and investment policies that contribute to raising their profitability and, thus, avoiding the risks of financial failure.
American Psychological Association (APA)
العوبثاني، مريم أبو بكر وباجليدة، غسان سعيد سالم. 2020. التنبؤ بالفشل المالي باستخدام نموذج كيدا : دراسة تطبيقية على القطاع الصناعي السعودي. مجلة القلم،مج. 7، ع. 18، ص ص. 456-481.
https://search.emarefa.net/detail/BIM-1333289
Modern Language Association (MLA)
العوبثاني، مريم أبو بكر وباجليدة، غسان سعيد سالم. التنبؤ بالفشل المالي باستخدام نموذج كيدا : دراسة تطبيقية على القطاع الصناعي السعودي. مجلة القلم مج. 7، ع. 18 (تموز / أيلول 2020)، ص ص. 456-481.
https://search.emarefa.net/detail/BIM-1333289
American Medical Association (AMA)
العوبثاني، مريم أبو بكر وباجليدة، غسان سعيد سالم. التنبؤ بالفشل المالي باستخدام نموذج كيدا : دراسة تطبيقية على القطاع الصناعي السعودي. مجلة القلم. 2020. مج. 7، ع. 18، ص ص. 456-481.
https://search.emarefa.net/detail/BIM-1333289
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 480-481
Record ID
BIM-1333289