تقييم ملاءمة معلومة التدفق النقدي في مجال اﻟﺘﻨﺒﺆ بالفشل المالي : دراسة عينة من الشركات الجزائرية في الفترة : 2003-2010

Abstract EN

The objective of this study is to prove cash flow information ability in financial failure forecasting.

To accomplish this aim through a forecasting model, we applied the discriminant analysis method for some failed and non-failed Algerian companies during the period (2003 - 2010), and sixteen financial ratios were calculated for the same purpose, the study results are: -Only six ratios can discriminate between failed and non-failed companies , these ratios are: Debts to total assets, Operating cash flow to short-term debts, Long-term debts to current assets, Working capital to current assets, Operating cash flow to total assets, and Debts to operating cash flow.