مدى فاعلية نموذج كيدا بالتنبؤ بالفشل المالي في الشركات المساهمة المدرجة في بورصة عمان The Effectiveness of the Kida Model to Predict the Financial Failure in Public share Companies Listed in Amman Stock Exchange

أبوشهاب, عزت هاني عزت (2018) مدى فاعلية نموذج كيدا بالتنبؤ بالفشل المالي في الشركات المساهمة المدرجة في بورصة عمان The Effectiveness of the Kida Model to Predict the Financial Failure in Public share Companies Listed in Amman Stock Exchange. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to answer the following question: Is there an effectiveness of the Kida model to predict the financial failure of companies listed on the Amman Stock Exchange? These models were applied to 10 companies that were referred to the liquidation or suspended companies and 10 ongoing companies (not referred to the liquidation). Thus, the study reached a number of results as follows: It was noted that the number of companies that that have achieved the Kida model in terms of predicting financial failure and were referred to liquidation were (8) out of (10) companies included in the study sample and they were referred to the liquidation. While the results of the Kida model were not achieved for two of the companies referred to the liquidation, about 80% of the sample. Also, the number of companies that achieved the Kida model in terms of showing that there were no determinants of financial failure and were not referred for liquidation was (3) out of (10) companies included in the study sample and they were not referred to the liquidation. While the results of the Kida model were not achieved for (7) out of (10) companies that showed the existence of financial failure, and were not referred for liquidation. It was noted that the total number of companies that achieved the model was (11) out of (20) companies referred for liquidation, about (55%) included in the study sample. The total number of companies that did not achieve the model was (9) out of (20) companies referred and not referred for liquidation. In general, it was noted that the Kida model tended to predict financial failure, indicating that the model reflected any financial difficulties or changes faced by the company as threatened by financial failure and that it could be used to know the financial situation of companies but with a low level of confidence. Keywords: Financial Failure, Kida Model, Public share Companies Listed in Amman Stock Exchange.

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