مجلة اقتصاد المال و الأعمال
Volume 4, Numéro 1, Pages 325-343
2020-04-15

Study The Altman Model For Predicting The Financial Failure Of Companies By Applying To Ase Listed Companies



Authors : Medjdoub Alaeddine . Guembour Mohamed Amine .

Abstract

This study aimed to measure the effectiveness of the credit model ((z-score) for predicting financial failure on the companies listed on the Amman Stock Exchange, and this model has been applied to 15 failed companies that were referred to liquidation or suspended companies and 15 continuous companies not referred to liquidation (sound). The study concluded that the Altman model was inclined to predict financial failure, and that it can be relied upon to judge the financial position of companies, but not by a large percentage. Cette étude visait à mesurer l'efficacité du modèle de crédit ((z-score) pour prédire la défaillance financière des sociétés cotées à la bourse d'Amman, et ce modèle a été appliqué à 15 sociétés en faillite qui ont été renvoyées à des sociétés en liquidation ou suspendues et 15 sociétés continues non référées à la liquidation (saine). L'étude a conclu que le modèle Altman était enclin à prédire la défaillance financière et qu'il pouvait être utilisé pour juger de la situation financière des entreprises, mais pas dans une large mesure.

Keywords

financial failure ; financial failure prediction ; financial ratios ; Altman Model

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