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Abstract
This Thesis is a research on the role of accounting information in predicting small business financial failure. The researcher intend to set out a model for predicting small business failure by applying sophisticated statistical techniques to financial data for a set of 10- small firms that became bankrupt or otherwise failed and a set of 10-small firms that appeared successful.
The results of the model built by resorting to multiple regression analysis present a high accuracy level. Overall, study deduces useful observations for further research in this field.