قياس و تحليل استمرارية شركات الأعمال و احتمالية تعرضها لمخاطر الإعسار المالي باستخدام أنموذج الشبكات العصبية

Abstract EN

the research aims to identify the scientific methodology of continuity of concepts, principles, conditions and indicators for measurement with the risks of financial insolvency, to reach the discrepancies between the achievement of profits and the continuity of companies within a research problem based on the basis that achieving profits does not mean continuity and vice versa, specifically for financial situations that lead to the risks of financial insolvency For a sample of the industrial sector companies listed in the Iraqi Stock Exchange and through the use of the neural network model for measurement and analysis, As the continuity is calculated according to the Kah & Tans model for six of the most important financial ratios and within a certain probability, and then the value of the outputs is subtracted from the number (1) as it is mainly confined between (0-1) for each year and for each of these companies to reach the possibility of falling into financial insolvency, and after Conducting this measurement and analysis on a sample consisting of seven industrial companies.

It was concluded that continuity and their cases and insolvency situations, both real and technical, are indicators of each other to infer real financial conditions and not situations that depend on traditional financial analysis, and this leads to the possibility of relying on a number of internal and external indicators For continuity and insolvency together for each of the balance, income statement and cash flow statement.