摘要：Various factors including management performance or business features may lead to recession and bankruptcy of a company. The important issue is that bankruptcy does not happen abruptly and unexpectedly, but it is predictable from before using some criteria or symptoms. It can be so helpful in preventing bankruptcy or doing corrective actions. Symptoms like intensive reduction of revenues, negative flow of liquidity, increased current debts of current assets and difficulty in access to new financial sources can be considered as some of signs for future bankruptcy. The present study, using a comprehensive approach, reviews different models of predicting bankruptcy, analyzes financial forms of sample companies and studies the situation of the companies about probability of bankruptcy.
关键词：Bankruptcy;models of bankruptcy based on accounting data;Altman model;financial ratios
