The financial ratios coming out of financial statements can reflect some of the characteristics of companies in different aspects, but generally, it has been proved that weak management is the main cause of financial distress. So, the distress of companies can be the reflection of its management condition. Consequently the distress score of companies should be considered as a new variable in prediction of financial distress model. Among the methods applied to compare the efficiency of different statistic models, the ROC curves analysis are often used in the fields of psychology and...