TY  - JOUR
T1  - Role of Accounting Information in Predicting the Financial Failure of Companies
AU - Barazan Farhood, Sabeha 
JO  - Journal of Engineering and Applied Sciences
VL  - 13
IS  - 23
SP  - 10101
EP  - 10117
PY  - 2018
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2018.10101.10117
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2018.10101.10117
KW  - Accounting information
KW  -financial failure
KW  -Altman Model
KW  -verification
KW  -research
KW  -companies
AB  - The research aims to identify the importance of using accounting information in predicting the failure
of companies listed in the Iraqi Stock Exchange through the use of Altman Model on a sample of (25) companies
listed in the Iraqi Stock Exchange that use the accounting information appearing in the financial reports for the
year 2016 and then verify the results of the forecast on what the financial statements revealed, trading prices
and market values of corporate capital for the year 2017. Accordingly, the research reached the following:
Altman Model is appropriate to predict the failure or success of companies to provide accounting information
disclosed by companies which showed the most important reasons that led to the success or failure of
companies such as the financial liquidity, market value of shareholder's equity, realized profits or losses before
taxes and interests in addition to retained earnings. Accounting information has a significant role in the
verification of the forecasting model results, through the accounting information of the research sample
companies in 2017.
ER  -