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Les Profils Financiers Et Comptables Des Entreprises En Difficulte

Author

Listed:
  • Constant Djama

    (IAE - Institut d'Administration des Entreprises - Toulouse)

Abstract

La notion d'entreprises en difficulté n'est pas clairement définie. Quelles sont les caractéristiques communes de ces entreprises ? Quels sont les choix financiers et comptables de leurs dirigeants ? Des études de cinq cas d'entreprises françaises cotées en bourse et déclarées en faillite permettent d'apporter des éléments de réponse à ces questions.

Suggested Citation

  • Constant Djama, 2002. "Les Profils Financiers Et Comptables Des Entreprises En Difficulte," Post-Print halshs-00584464, HAL.
    • Handle: RePEc:hal:journl:halshs-00584464
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00584464
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    References listed on IDEAS

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    1. Shleifer, Andrei & Vishny, Robert W, 1997. "A Survey of Corporate Governance," Journal of Finance, American Finance Association, vol. 52(2), pages 737-783, June.
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    3. Peter Wirtz, 1999. "Comptabilité financière et gouvernement des entreprises: le potentiel des études de cas pour la compréhension des processus," Working Papers CREGO 0991204, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    4. Régis Blazy & Patricia Charlety & Jérôme Combier, 1993. "Les défaillances d'entreprises : des difficultés visibles plusieurs années à l'avance," Économie et Statistique, Programme National Persée, vol. 268(1), pages 101-111.
    5. Gilson, Stuart C., 1989. "Management turnover and financial distress," Journal of Financial Economics, Elsevier, vol. 25(2), pages 241-262, December.
    6. Michèle Saboly, 2001. "Information comptable et défaillance des entreprises : le cas français," ACCRA, Association francophone de comptabilité, vol. 7(2), pages 67-86.
    7. Baden-Fuller, Charles W F, 1989. "Exit from Declining Industries and the Case of Steel Castings," Economic Journal, Royal Economic Society, vol. 99(398), pages 949-961, December.
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    Cited by:

    1. Ghribi Rihab & Anis Jarboui, 2016. "Impact of accounting and financial manipulations around mergers and acquisitions on shareholders' perception," Post-Print hal-01371223, HAL.

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