دور استخدام النماذج الكمية للتنيؤ بالفشل المالي في تقيم الاداء المالي للمؤسسات الاقتصادية دراسة حالة عينة من المؤسسات الاقتصادية لولاية تبسة خلال القترة 2015-2018

Abstract

The study aims to determine the extent to which quantitative models contribute to the prediction of financial failure and evaluate the financial performance of a sample of the economic institutions of the state of Tabsa, as well as analyze the causes and dimensions of financial failure, by relying on the method of case study in the application of the most important forecast models) on a sample represented By Sherrod, and the Model Kida model, Altman financial failure (model) Five (05) economic institutions in Thebesa state, from 2015 to 2018. The study found that quantitative models have a significant role in predicting the financial failure of economic institutions, as the study showed that the status and status of the institution can be revealed by analyzing the financial indicators used in financial failure prediction models as well as evaluating their financial performance, but the results of the three models were not the same, which means that the model that is in line with one institution is not necessarily in line with another institution.