Mostafa zadehbagher - Department of Accounting, University of Gorgan, Islamic Azad University
Jalal jalili - Department of Accounting, University of Gorgan, Islamic Azad University
Mohammad Ali Saberimanesh - Department of Accounting, University of Gorgan, Islamic Azad University

This article Bankruptcy of 17 banks and private banking networks in Iran based on two models examined Toffler and Zmisky and it was chosen due to the 17 banks, all of whom were involved in 87 and the financial ratios of 87 to 91 years has been studied and the results obtained in this study is based on a model of a bank is insolvent but other models examined in the same bank that was insolvent but mostly the results of these two models were so close so there are no significant differences between the two models. Finally the results of the models examined when considering the model Zmisky more banks than Toffler's model was more conservative than the model Zmisky Toffler's model. In addition, the models predict a bankruptcy of one of the tools used to decide to invest in a company, also. Investors are anticipating a possible bankruptcy, unpaid principal and interest risk their capital to a minimum. Hence they are seeking ways by which they can predict the financial collapse.

Bankruptcy//financial ratios/Zimsky/Toffler/