Efficiency of externally adjusted bankruptcy prediction patterns by bankruptcy prediction of Iranian organizations

Document Type : Research Paper


1 Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran

2 Department of Accounting, Faculty of Management and Economics, University of Sistan and Baluchestan, Zahedan, Iran


The aim of this study is the effectiveness of prediction models adjusting for foreign bankruptcy to bankruptcy prediction organizations in Iran. This study is applied and descriptive in nature of the relatives who would try to model bankruptcy, through models, model risk In their book, Dan and Broadstreet use the term ”failure” to refer to companies that are shutting down due to divestiture or bankruptcy, or abandoning loss-making business activities, or which are subject to change. Are legal by law. But in general, when a company's active business fails demands (demands) of creditors to satisfy, as the company failed to consider and if the debtor fails with its creditors to somehow reach an agreement should be based on the provisions of the Code of bankruptcy petition economy.


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Volume 13, Issue 2
July 2022
Pages 57-67
  • Receive Date: 21 August 2021
  • Revise Date: 21 September 2021
  • Accept Date: 24 October 2021