Abstract
ABSTRACT Most countries in the world are trying to sustain their economies and avoiding the non-performing phenomena. As such many studies in this respect are issued using financial ratios as an input used for performing statistical models which are depending on Discriminant technique to measure the non- performing. Research problem deals with the back-wardens of present accounting thought toward an integrated approach for predicting and measuring the non-performing and change in the corporations. This is considered as research objective as well. The research has determined general hypothesis based upon the above considerations. Evidence is concluded that most corporations and Firms suffered from financial statements trouble across firms and within firm. Moreover, there are no international accounting norms existence in those corporations, such as declaring for non-performing issues and the lack of its measurement and prediction. In addition to the absence of objective evidence for non-performing in Firms. Therefore, the non-performing prediction and measurement should be existed in all Firms. .
