Aouni Mohammed Seghir, Zahouani Redha. “Understanding the Role of Financial Ratios in Predicting Firm’s Financial Failure: A Conceptual Paper”. International Journal of Advanced Science and Technology, Vol. 29, no. 12s, Apr. 2021, pp. 3286-95, http://sersc.org/journals/index.php/IJAST/article/view/36097.