عنوان مقاله [English]
نویسندگان [English]چکیده [English]
Bankruptcy prediction is one of the major business classification topics. Owners, managers, investors, creditors and business partners, as well as governmental institutions are interested in assessing the financial position of firms. Nowadays several models have been used to predict bankruptcy.The goal of this study is the presentation of theoretical basis of bankruptcy and comparing the results of prediction of Altman and Fulmer models. So the data collected were examined during the years 2000-2004. To analyze the data the nonparametric statistical models were used. The results show that in the prediction of bankruptcy, there is a significant difference between two models. Altman model has done more conservatively than Fulmer model as well.