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الملخص

The financial failure of important topics and a serious impact on the goal of survival and continuity of companies it is the final stage of regression financial person may pass through companies where the goal to study the financial failure and its causes and measured using a model Sherrod, and has been selected public company for the pharmaceutical industry in Nineveh as company facing financial dilemmas and consecutive losses in recent years and for the purpose of applying the model on its financial activity to see stages of financial decline and the extent of exposure to the failure of financial research dependent on research group thrills promised research problems and the most important of which are :
Is Sherrod model reveals the extent to which the company study sample for the risk of financial failure.
The study assumed that the model shows us how the Company’s exposure to the risk of financial failure.
The study found a set of conclusions, including :
-There are several stages experienced by the company until they arrive to financial failure and regression phases include financial.
-Model shows us Sherrod Company’s exposure to the pharmaceutical industry in the Nineveh risk of financial failure.
The study concluded with proposals, including the need for alternative financial options enables the company to the pharmaceutical industry of the advancement of new and follow-up productive activities such as restoring financial restructuring, merger, entering into partial investments, …..and other .

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