How Does Financial Analysis Influence the Firm's Failure of Iraqi Private Sector?

Abstract

The objective of this study is to examine the failure of construction companies services by using Abbas and Rashid Model. This study comprised sample of 38 companies in construction companies services at Iraq. A Wilcoxon Test was used to compare between the Abbas and Rashid Model & Kida Model. Data were gathered from the construction companies services listed on the Iraq financial market for the period 2012-2015. This study results show that the Kida Model is the best model where it is most accurate in predicting the failure in the construction companies services in Iraq. The data for this study are collected from the construction companies that listed in the Iraqi financial market. Recommendations for future research are needed to conduct similar studies to compare the models for predicting company failure in other sectors such as the industrial sector.