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L'Enchaînement Des Facteurs De Défaillance De L'Entreprise : Une Réconciliation Des Approches Organisationnelles Et Financières

Author

Listed:
  • Nathalie Crutzen

    (Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège)

  • Didier van Caillie

    (Centre d'Étude de la Performance des Entreprises - HEC École de Gestion de l'Université de Liège)

Abstract

L'objet de la présente contribution est de mettre en commun les enseignements issus des différentes recherches consacrées aux trajectoires de défaillances, afin d'aboutir à un modèle unificateur représentatif de l'enchaînement des facteurs de défaillance qui soit le plus complet et le plus objectif possible. Une analyse approfondie de la littérature existante et des manques à combler nous conduit à l'élaboration d'une grille de lecture qui permet de voir, d'une manière générale, les différentes étapes par lesquelles passe une entreprise lorsqu'elle évolue vers la faillite juridique, tout en mettant en évidence le fait que toutes les entreprises n'empruntent pas le même chemin avant de disparaître (Argenti, 1976).

Suggested Citation

  • Nathalie Crutzen & Didier van Caillie, 2007. "L'Enchaînement Des Facteurs De Défaillance De L'Entreprise : Une Réconciliation Des Approches Organisationnelles Et Financières," Post-Print halshs-00543111, HAL.
    • Handle: RePEc:hal:journl:halshs-00543111
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00543111
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    References listed on IDEAS

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    1. Dimitras, A. I. & Zanakis, S. H. & Zopounidis, C., 1996. "A survey of business failures with an emphasis on prediction methods and industrial applications," European Journal of Operational Research, Elsevier, vol. 90(3), pages 487-513, May.
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