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| Reference : A Taxonomy of Distinctive Explanatory Business Failure Patterns amongst Small Firms : A ... |
| Scientific congresses and symposiums : Paper published in a journal | |||
| Business & economic sciences : Accounting & auditing | |||
| http://hdl.handle.net/2268/35969 | |||
| A Taxonomy of Distinctive Explanatory Business Failure Patterns amongst Small Firms : A Qualitative Approach | |
| English | |
| [fr] Une taxonomie de profils explicatifs de défaillance distincts parmi les PME : une approchje qualitative | |
Crutzen, Nathalie  [Université de Liège - ULg > HEC-Ecole de gestion de l'ULg : UER > Diagnostic et contrôle de l'entreprise >] | |
| Van Caillie, Didier [Université de Liège - ULg > HEC-Ecole de gestion de l'ULg : UER > Diagnostic et contrôle de l'entreprise - Centre d'Etude de la Performance des Entreprises (C.E.P.E.) >] | |
| Sep-2010 | |
| Cahier de Recherche du CEPE | |
| Cahier de Recherche du CEPE | |
| No | |
| No | |
| National | |
| [en] Business failure ; Failure Paths ; SMEs | |
| [fr] Faillite d'entreprise ; Trajectoire de faillite ; PME | |
| [en] Profil de faillite ; Faillis ; Prédiction de faillite | |
| [en] Whereas it is obvious that the failure process can vary from one firm to another (Argenti,
1976; D'Aveni, 1989; Laitinen, 1991), to date, few researchers have worked on the detection of several (explanatory or subsequent) failure patterns. In addition, none of the reviewed research really focuses on small firms while their failure is important and particular (Haswell and Holmes, 1989). Considering these observation and on the basis of an abductive and qualitative analysis (Thiétart, 2003), this paper identifies, among a sample of 208 small distressed firms, a taxonomy of five explanatory business failure patterns, i.e. five homogenous groups of small firms on the basis of the reasons for their failure. As the detection of the fundamental explanatory failure factors is the basis of failure prevention (Argenti, 1976), the identification of these patterns is of crucial importance for a better understanding and for a better prevention of this phenomenon amongst small businesses. | |
| Centre d'Etudes de la Performance des Entreprises - C.E.P.E. | |
| Researchers ; Professionals ; Students | |
| http://hdl.handle.net/2268/35969 |
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