Please use this identifier to cite or link to this item: https://dspace.univ-ouargla.dz/jspui/handle/123456789/15461
Title: Evaluation of Cash-flow Information Relevance in Financial Failure Forecasting: A case study of some Algerian firms during the period (2003 – 2010)
Authors: خيرالدين قريشي
محمد جموعي قريشي
Keywords: financial failure
financial information
cash flow information
financial failure forecasting
Algerian firms
Issue Date: 2016
Series/Report no.: numero 02 2016;
Abstract: The objective of this study is to prove cash flow information ability in financial failure forecasting. To accomplish this aim through a forecasting model, we applied the discriminant analysis method for some failed and non-failed Algerian companies during the period (2003 – 2010), and sixteen financial ratios were calculated for the same purpose, the study results are: - Only six ratios can discriminate between failed and non-failed companies , these ratios are: Debts to total assets, Operating cash flow to short-term debts, Long-term debts to current assets, Working capital to current assets, Operating cash flow to total assets, and Debts to operating cash flow. - Among discriminate ratios, three are cash flow ratios, which means that cash flow information has a great ability to financial failure forecasting
Description: Algerian Studies of Accounting and Financial Review
URI: http://dspace.univ-ouargla.dz/jspui/handle/123456789/15461
ISSN: 2437-0215
Appears in Collections:Volume 2, Numéro 1 2016

Files in This Item:
File Description SizeFormat 
A09.pdf329,56 kBAdobe PDFView/Open


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.