مدى أهمية النسب المالية للتنبؤ بتعثر المؤسسات الصناعية الأردنية : دراسة تطبيقية
Joint Authors
الزغول، تركي راجي موسى
كروشة، فاطمة الزهراء
Source
Issue
Vol. 10, Issue 10 (30 Jun. 2015), pp.260-276, 17 p.
Publisher
Publication Date
2015-06-30
Country of Publication
Algeria
No. of Pages
17
Main Subjects
Financial and Accounting Sciences
Abstract EN
This study aimed to find a model consisting of a set of financial ratios in which each ratio has its own weight that indicate its importance in discriminating between industrial distressed and non distressed firms in Jordan.
The early prediction of industrial firm's distresses warns the concerned parties that they can intervene and take corrective actions before the collapses of firm.
To achieve this, twenty seven ratios were calculated for a sample of twenty eight industrial firms, half of which had failed, from its financial statement for the fourth year following three years of losses for the purpose of analysis.
These ratios were analyzed using the statistical method known as the logistic regression to reach the best form of financial ratios that can distinguish between industrial distressed and non distressed firms in the first, second and third year before distress.
The developed model contained three financial ratios which are net working capital to owner`s equity, account receivable turnover ratio, and owner`s equity to fixed assets ratio, enabling the re-classification of industrial firms in the sample within the two groups of distressed and non distressed categories with accuracy amounted 89.3% in the year of analysis, whereas its accuracy in discriminating between the failed and the non failed firms was 67.9%, 78.6%, 74.1% in the first, second, and third years respectively before distress.
Moreover, the model`s accuracy in classifying another sample of ten firms, half of which had failed, was 90% in the first year before distress
American Psychological Association (APA)
كروشة، فاطمة الزهراء ومحمد بن سعيد والزغول، تركي راجي موسى. 2015. مدى أهمية النسب المالية للتنبؤ بتعثر المؤسسات الصناعية الأردنية : دراسة تطبيقية. مجلة العلوم الاقتصادية،مج. 10، ع. 10، ص ص. 260-276.
https://search.emarefa.net/detail/BIM-878916
Modern Language Association (MLA)
محمد بن سعيد....[و آخرون]. مدى أهمية النسب المالية للتنبؤ بتعثر المؤسسات الصناعية الأردنية : دراسة تطبيقية. مجلة العلوم الاقتصادية مج. 10، ع. 10 (حزيران 2015)، ص ص. 260-276.
https://search.emarefa.net/detail/BIM-878916
American Medical Association (AMA)
كروشة، فاطمة الزهراء ومحمد بن سعيد والزغول، تركي راجي موسى. مدى أهمية النسب المالية للتنبؤ بتعثر المؤسسات الصناعية الأردنية : دراسة تطبيقية. مجلة العلوم الاقتصادية. 2015. مج. 10، ع. 10، ص ص. 260-276.
https://search.emarefa.net/detail/BIM-878916
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-878916