مقايسه توانايي مدل هاي آلتمن، اوهلسان و زاوگين در پيش بيني توقف فعاليت شركت هاي پذيرفته شده در بورس اوراق بهادار تهران

The Comparison of Altman, Ohelson and Zavgrenʹs Models to Predict the Companyʹs Insolvency Listed Companies in The

Considering the great in the volume of dealings in Iranʹs stock exchange market and the need to apply good strategies to analyze companyʹs abilities in order to find those which are good options for investment, the need to utilize models which enable us predict the companyʹs future is deeply felt. Different models apply different analytical procedures, eaeh with its own good and weak points. This paper compares three models, Ohelson, Altman, and Zavgren. Six hypotheses are formed in tow groups. Based on the findings, it is claimed that Ohelson, Altman, zavgrenʹs modified model ean be classified in to successful and unsuccessful. But there is not any significant difference between these models.