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Les Profils Financiers Et Comptables Des Entreprises En Difficulte

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Author Info

  • Constant Djama

    (IAE-CRG - Université de Toulouse)

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    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.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/58/44/64/PDF/DJAMA.PDF
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00584464.

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    Date of creation: May 2002
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    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00584464

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584464/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: études de cas; entreprises en difficulté; performance; déclin; choix financiers et politique comptable;

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    1. Régis Blazy & Jérôme Combier & Patricia Charlety, 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.
    2. Gilson, Stuart C., 1989. "Management turnover and financial distress," Journal of Financial Economics, Elsevier, vol. 25(2), pages 241-262, December.
    3. Peter Wirtz, 1999. "Comptabilité financière et gouvernement des entreprises: le potentiel des études de cas pour la compréhension des processus," Working Papers FARGO 0991204, Université de Bourgogne - Crego EA 7317/Fargo (Research center in Finance,organizational ARchitecture and GOvernance).
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