[en] This PhD dissertation first higlights the specificities of business failure prediction in SMEs, then elaborates a methodology based on the use of correspondence analysis to predict and ultimately to prevent bankruptcy by analyzing financial statements published by SMEs. It insists on the undercapitalisation of the company and on the disequilibrium between turnover and total assets as factors increasing the risk and the speed of business failure.
Disciplines :
Accounting & auditing
Author, co-author :
Van Caillie, Didier ; Université de Liège - ULiège > HEC-Ecole de gestion : UER > Diagnostic et contrôle de l'entreprise - Centre d'Etude de la Performance des Entreprises (C.E.P.E.)
Language :
French
Title :
Apports de l'analyse factorielle des correspondances multiples à l'étude de la santé financière des Petites ou Moyennes Entreprises
Alternative titles :
[en] The use of correspondence analysis for the study of financial wealth in SMEs
Defense date :
27 July 1992
Number of pages :
220
Institution :
ULiège - Université de Liège
Degree :
Doctorat en Administration des Affaires / PhD in Business Administration
Promotor :
Bragard, Léopold ; Université de Liège - ULiège > Ecole de Gestion de l'Université de Liège