فعالية نموذج ألتمان للتنبؤ بالفشل المالي في شركات التأمين الجزائرية – دراسة ميدانية-

Abstract

This study aims to examine the predictability of financial failure in Algerian Insurance Companies with using Altman ’s model ,because early detecting of financial failure in insurance companies has a great importance to several parties . To achieve the objectives of the study we apply the model of Altman on five Algerian Insurance companies – Alliance ,CAAR,CAAT,CASH and CCR-based on actual data derived the financial statements for periode 2014-2018. The most important results of study is Altman’ s model can’t be relied upon as the only indicator to judge the company ’ s future success or failure.