Towards the identification of critical stages in the failure path : a longitudinal approach amongst Belgian SMEs ; Vers l'identification d'étapes critiques dans le processus de défaillance d'une entreprise : une approche longitudinale
During the last seven decades, business failure has been one of the most investigated topic in the accounting literature . However, most of this literature is focused either on a prediction perspective considered in a credit-risk management perspective or on a purely technical perspective allowing to test the ability of some new statistical or mathematical technique to correctly predict a potential failure (Morris, 1997). Simultaneously, relatively few attention has been paid to the identification of typical failure paths allowing to understand how a company may decline and allowing then to in... Mehr ...
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Dokumenttyp: | conference paper not in proceedings |
Erscheinungsdatum: | 2007 |
Schlagwörter: | Business Failure / Financial Distress / Business & economic sciences / Accounting & auditing / Sciences économiques & de gestion / Comptabilité & audit |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-27314312 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | https://orbi.uliege.be/handle/2268/31494 |