نموذج التنبؤ بفشل الشركات في الجزائر: التحليل التمييزي باستخدام النسب المالية

Abstract EN

This study aimed to develop a model to predict the failure of companies in Algeria based on the financial ratios extracted from the financial statements of companies during the period (2015- 2020), using the discriminant analysis method and relying on a Stepwise Méthode.

30 financial ratios were used distributed over four groups.

They are liquidity, activity, profitability and financial structure ratios.

A model of 4 ratios has been developed that can distinguish between failed and non-failed companies with an accuracy of more than 94%.

This study will enable Algerian company owners, creditors and investors to use this model as an early warning system, helps them make the right decisions at the right time, which will greatly protect them from incurring severe losses.