Abstract
Predicting the failure of companies is one of the important and influencing matters, whether for the companies themselves, competing companies or investors. In addition, to the effect of this on the country's economies. In our research, the logistic regression technique was applied to know the most important variables that have a significant effect on the failure or success of companies. The research also includes the arrangement of these variables according to their importance in influencing the dependent variable that represents the failure or success of companies. The application was applied to a sample with size of (33) companies that included (16) successful companies and (17) failed companies. However, four quantitative variables were specified as well as the dependent variable (Y), which is a qualitative variable. And that the model which was built proved the tests significantly and its ability to classify correctly by 84.8%.
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