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L’endettement financier net à l’épreuve des faits

Author

Listed:
  • Henri Koulayom

    (CEREG - Centre de Recherche sur la gestion et la Finance - DRM UMR 7088 - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

L'endettement financier net est la différence entre les dettes financières et la trésorerie « actif » dans la mesure où le maintien d'une trésorerie « actif » importante est de nature à remettre en cause l'appréciation classique des besoins de financement de l'entreprise et la mesure de sa véritable indépendance à l'égard des apporteurs de capitaux d'emprunt. Par conséquent, l'objet de cet article est de mettre à l'épreuve des faits, la méthodologie d'analyse financière découlant de l'adoption du concept d'endettement financier net en utilisant un échantillon de la base de données de la Centrale de Bilans de la Banque de France au cours de la période 1984-1992.

Suggested Citation

  • Henri Koulayom, 1999. "L’endettement financier net à l’épreuve des faits," Post-Print hal-01149082, HAL.
    • Handle: RePEc:hal:journl:hal-01149082
    Note: View the original document on HAL open archive server: https://auf.hal.science/hal-01149082
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