استخدام نموذج التمان للتنبؤ بتعثر المؤسسات الاقتصادية الجزائرية

Abstract EN

The forecast of the financial bankruptcy is one of the subjects which interest the researchers recently, in order to highlight the risks relating to the bankruptcy of companies and their effects on the national, for this, many researchers have tried to develop a standard model including a series of financial rates, that allows to get periodic data on the position of companies towards the bankruptcy.

Therefore, this model works as an alarm which alerts the companies' managements to take the useful decisions to avoid the bankruptcy.

Consequently, financial lists of a sample of 22 economic companies for the year 2010 have been used to apply them to the model of Altman, in an attempt to know how far this model can be applied to the Algerian environment.

The results of the study were since the model of Altman was very accurate in the discovery of the bankruptcy of the economic companies.