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La "trajectoire de faillite" des entreprises: une analyse chronologique sur base des comptes annuels

Author

Listed:
  • Van Wymeersch, C.
  • Wolfs, A.

Abstract

The research presented in this paper aims at showing the "failure path" of firms over the five years preceding their default, based on the chronological analysis of a sample of published financial statements of both failing and non failing firms.

Suggested Citation

  • Van Wymeersch, C. & Wolfs, A., 1996. "La "trajectoire de faillite" des entreprises: une analyse chronologique sur base des comptes annuels," Papers 172, Notre-Dame de la Paix, Sciences Economiques et Sociales.
    • Handle: RePEc:fth:nodapa:172
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    Citations

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    Cited by:

    1. du Jardin, Philippe & Séverin, Eric, 2010. "Dynamic analysis of the business failure process: A study of bankruptcy trajectories," MPRA Paper 44379, University Library of Munich, Germany.
    2. Balcaen, Sofie & Ooghe, Hubert, 2006. "35 years of studies on business failure: an overview of the classic statistical methodologies and their related problems," The British Accounting Review, Elsevier, vol. 38(1), pages 63-93.

    More about this item

    Keywords

    ENTREPRISES; COMPTABILITE; MARCHE FINANCIER;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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