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DC Field | Value | Language |
---|---|---|
dc.contributor.author | خيرالدين قريشي | - |
dc.contributor.author | محمد جموعي قريشي | - |
dc.date.accessioned | 2016 | - |
dc.date.available | 2016 | - |
dc.date.issued | 2016 | - |
dc.identifier.issn | 2437-0215 | - |
dc.identifier.uri | http://dspace.univ-ouargla.dz/jspui/handle/123456789/15461 | - |
dc.description | Algerian Studies of Accounting and Financial Review | en_US |
dc.description.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 | en_US |
dc.language.iso | other | en_US |
dc.relation.ispartofseries | numero 02 2016; | - |
dc.subject | financial failure | en_US |
dc.subject | financial information | en_US |
dc.subject | cash flow information | en_US |
dc.subject | financial failure forecasting | en_US |
dc.subject | Algerian firms | en_US |
dc.title | Evaluation of Cash-flow Information Relevance in Financial Failure Forecasting: A case study of some Algerian firms during the period (2003 – 2010) | en_US |
dc.type | Article | en_US |
Appears in Collections: | Volume 2, Numéro 1 2016 |
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