محاولة بناء مؤشرات التعثر المالي باستخدام طريقة المركبات الأساسية ACP خلال الفترة 2009-2014

Abstract EN

This article aims to detection the most important hidden factors that help us to distinguish failed enterprises from the non-failed for a group of Algerian enterprises during the period 2009-2014, we used a multivariate statistical analysis and the specific analysis method to Principal Axis Analysis, which is designed to shortcut the explanatory variables of the phenomenon in the minimum possible factors.

According to their findings.

Represented the hidden factors in the commercial comportment of the institution, the financial structure of the institution, the performance of the Treasury operating cash flows, the institution's funding policy, the quality of assets to achieve profitability.

So we got to the largest group of the determining factors in the phenomenon of financial distress and performed for the difference between non failed and failed enterprises..