3-2 Concept of financial failure :F

3-2 Concept of financial failure :
Financial failure of dangerous phenomena that may face established, and in different stages may begin in the
establishment phase, or in the growth phase, or prosperity, it prevents the achievement of established for an
adequate return on invested resources, and maximize the value of the business, and this is linked to two factors,
the first is the size of the return expected from operational activity, and the degree of risk inherent to this return,
and the inability to repay, and therefore the stoppage of activity, and the inability of the entity to continue, and
that the ability of the entity to the continuity associated with the safety of the financial indicators that reflect the
performance efficiency of the facility, which is liquidity, activity, and indebtedness, and profitability. (Othman,
2013, p455).