Presenting the Decision Tree Algorithm for Predicting the Bankruptcy of Listed Companies

The main goal of this research is to predict the bankruptcy of financially constrained companies using decision trees. In terms of methodology, this research is in the field of financial proof research. Due to the fact that the historical information of financially limited companies is used to answer the research questions, it is placed in the quasi-experimental research group. Also, according to the nature and the method used in this research, it is a descriptive-survey research, and in terms of the type of study, it is field-archival and in terms of the purpose, it is considered an applied research. The statistical population of this research includes all listed companies from the beginning of 2013 to the end of 2019 that have financial constraints, which were predicted using the decision tree model. The results of the analysis showed that the decision tree model has the ability to predict the bankruptcy of companies with financial constraints. Also, the predictive accuracy of the decision tree model has a high performance in predicting the bankruptcy of companies with financial constraints, and the CRT model has a predictive power of 88.2.