استخدام نموذج Kida و Sherrod للتنبؤ بالفشل المالي لتفادي الوقوع في الإفلاس

Abstract

The aim of this study is to try to highlight the importance of the process of forecasting financial failure using the Kida and Sherrod model as a proactive step to avoid bankruptcy, since the process of forecasting financial failure prior to the institution allows it to take the necessary measures to avoid that would avoid it reaching the stage of bankruptcy and the liquidation, by applying study on GROUP SAIDAL for the period (2011-2018); Finally, the study concluded through the resulted of analysis of the Kida model that the institution in question is in a good financial position and far from financial failure, since the achieved Z values over the study period exceeded the ratio of 0.38, while the results of the Sherrod model analysis showed difficulty in forecasting financial failure realized Z values are between 20> Z> 5 which is a critical area in which it is difficult to judge the financial position of the group