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La prévision de la faillite fondée sur l'analyse financière de l'entreprise : un état des lieux

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  • Catherine Refait-Alexandre

Abstract

Many studies of business failure prediction have been carried out in the last thirty years or so. Prediction is based on an economic and financial analysis of failing and non-failing firms with the aim of determining the variables, mainly of an accounting nature, that best distinguish the two categories. The purpose of this review is to assess the relative effectiveness of the different classification methods employed. To that end we identify the common elements while highlighting the different ways in which they are applied empirically. We describe the principle of the available techniques and compare their performance, focusing non-exhaustively on both the founding studies and on more recent research.

Suggested Citation

  • Catherine Refait-Alexandre, 2004. "La prévision de la faillite fondée sur l'analyse financière de l'entreprise : un état des lieux," Economie & Prévision, La Documentation Française, vol. 162(1), pages 129-147.
    • Handle: RePEc:cai:ecoldc:ecop_162_0129
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    2. CIOTINA Daniela & CIOTINA Ioan Marius, 2013. "Symptoms of Bankruptcy and Prediction Models of Bankruptcy Risk," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 114-121, May.
    3. Sami BEN JABEUR, 2014. "Prévision de la détresse financière des entreprises françaises: Approche par la régression logistique PLS," Working Papers 2014-321, Department of Research, Ipag Business School.
    4. Sami Ben Jabeur & Youssef Fahmi, 2014. "Les modèles de prévision de la défaillance des entreprises françaises : une approche comparative," Working Papers 2014-317, Department of Research, Ipag Business School.
    5. Youssef Zizi & Mohamed Oudgou & Abdeslam El Moudden, 2020. "Determinants and Predictors of SMEs’ Financial Failure: A Logistic Regression Approach," Risks, MDPI, vol. 8(4), pages 1-21, October.
    6. Sami BEN JABEUR & Youssef FAHMI, 2014. "Default Prediction for Small-Medium Enterprises in France: A comparative approach," Working Papers 2014-319, Department of Research, Ipag Business School.
    7. Sami BEN JABEUR & Youssef FAHMI, 2014. "Predicting Business Failure Using Data-Mining Methods," Working Papers 2014-308, Department of Research, Ipag Business School.

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