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Les indicateurs de détection de la difficulté financière des exploitations en période d'installation

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  • François Colson
  • Bernard Pineau

Abstract

[eng] The topic of this paper is the choice of five accounting ratios for the financial analysis of farm run by young farmers who recieved public subsidies. For each ratio, two level of significance have been selected for the financial risk detection. A sample of 175 farms, 25 of them with default of payment, has been studied. The discriminant analysis has been used for the choice of financial ratios. [fre] Cet article propose la sélection de cinq ratios comptables pour l'analyse financière des exploitations conduites par des jeunes agriculteurs bénéficiaires des aides à l'installation. Il définit pour chaque ratio deux seuils indicatifs du niveau du risque financier. L'étude a été réalisée à partir d'un échantillon de 175 exploitations, dont 25 ont fait l'objet d'incidents de paiement. La sélection des ratios s'est faite à partir d'une analyse discriminante monovariée.

Suggested Citation

  • François Colson & Bernard Pineau, 1991. "Les indicateurs de détection de la difficulté financière des exploitations en période d'installation," Économie rurale, Programme National Persée, vol. 206(1), pages 57-63.
    • Handle: RePEc:prs:recoru:ecoru_0013-0559_1991_num_206_1_4240
    DOI: 10.3406/ecoru.1991.4240
    Note: DOI:10.3406/ecoru.1991.4240
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    Cited by:

    1. Josep M. Argilés, 1998. "Accounting information and the prediction of farm viability," Economics Working Papers 277, Department of Economics and Business, Universitat Pompeu Fabra.
    2. Aubert, Magali & Enjoylras, Geoffroy, 2016. "Analyse financière des exploitations fruitières et maraîchères françaises qui vendent au détail," Économie rurale, French Society of Rural Economics (SFER Société Française d'Economie Rurale), vol. 356(November-).

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