تباين نموذجي كيدا، و التمان لمتنبؤ بالفشل في الشركات المساهمة العامة الاردنية

شعلان, حمزة (2020) تباين نموذجي كيدا، و التمان لمتنبؤ بالفشل في الشركات المساهمة العامة الاردنية. Masters thesis, جامعة الشرق الاوسط.

Text تباين نموذجي (كيدا، والتمان) للتنبؤ بالفشل المالي في الشركات المساهمة العامة.pdf Download (2MB)

Abstract

This study aimed to investigate whether there is contrast prediction models of financial failure (Kida, Altman) in pblic shareholding companies within Over-The-Counter (OTC) Market represented by the three sectors (industrial, service, and financial). In order to achieve the objectives of the study, a descriptive analytical approach was used depending on financial statements of public shareholding companies within OTC market in Jordan during the period 2015-2018.The study sample consisted of (19) companies distributed among the three sectors, where they were (7) companies in the industrial sector, (7) companies in the services sector, and (5) companies in the financial sector. The test of (U) Mann Whitney was adopted to test the hypotheses of the study. The results showed that Kida model has predictive ability more than Altman model in prediction of financial failure in the industrial and service sectors during the study years, and there is a failure in the ability of both models in prediction of financial failure in the financial sector during the study years. Also, the results indicated that there is a statistically significant contrast between prediction models of financial failure (Kida, Altman) in industrial companies, and there is no statistically significant contrast between prediction models of financial failure (Kida, Altman) in service and financial companies. The study concluded a set of recommendations, the most important of which are: adopting Kida model in prediction of financial failure by investors, lenders and other related parties in the industrial sector, and developing a relevant model by researchers, companies and supervisory bodies to predict the financial failure of both service and financial companies.

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