The Effect Of Inflation Accounting On The Altman model for forecasting financial failure In Accordance With IAS (29). Case Study In The Al-ahlia Transport Company.

Authors

  • Eiad Hatem
  • Samer Kasso

Abstract

This study aims to study the effect of inflation accounting on the Altman models to predict financial failure. The financial statements of Al Ahlia Transport Company listed on the Damascus Securities Exchange for the year 2015-2016 have been amended in accordance with the requirements of IAS (29). The historical cost comparison was done using Z, Z' and Z'' models to predict financial failure. The study found differences in model results between historical cost and general price level accounting Within the boundaries of the safe zone..

هدف البحث إلى دراسة أثر محاسبة التضخم على نموذج التمان للتنبؤ بالفشل المالي, حيث تم تعديل القوائم المالية للشركة الأهلية للنقل المدرجة في سوق دمشق للأوراق المالية لعامي 2015, 2016 حسب مقتضيات المعيار المحاسبي الدولي (29), وتم اجراء المقارنة مع التكلفة التاريخية من خلال نماذج Z, Z', Z" للتنبؤ بالفشل المالي, وتوصلت الدراسة إلى وجود فروق في نتائج النماذج بين التكلفة التاريخية ومحاسبة المستوى العام للأسعار ضمن حدود المنطقة الأمنة.

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Published

2020-03-05

How to Cite

1.
Hatem E, Kasso S. The Effect Of Inflation Accounting On The Altman model for forecasting financial failure In Accordance With IAS (29). Case Study In The Al-ahlia Transport Company. Tuj-econ [Internet]. 2020Mar.5 [cited 2025Jul.30];42(1). Available from: https://journal.latakia-univ.edu.sy/index.php/econlaw/article/view/9514

Issue

Vol. 42 No. 1 (2020): Tishreen University Journal for Research and Scientific Studies -Economic and Legal Sciences

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