BFR et difficultés financières dans les TPE françaises : étude exploratoire des trajectoires de faillite (notice n° 1022104)
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| fixed length control field | 03515cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125165632.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | du Jardin, Philippe |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | BFR et difficultés financières dans les TPE françaises : étude exploratoire des trajectoires de faillite |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2015.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 86 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Nous analysons les modes de gestion du BFR de sociétés ayant fait faillite en les comparant à ceux de sociétés saines. Premièrement, nous examinons le BFR des sociétés ayant fait faillite et en particulier l’évolution de ses principales composantes (clients, stocks et fournisseurs). Deuxièmement, nous étudions les différents modes de gestion du BFR utilisés par les entreprises selon leur degré de difficulté financière. Nous mettons en évidence que les firmes utilisent le crédit client et les stocks comme amortisseurs face aux difficultés, mais que ce rôle est réduit pour les sociétés les plus fragiles. Pour ces dernières, le crédit fournisseur est un élément de financement de dernier recours. Néanmoins, la baisse du crédit fournisseur constatée deux ans avant la faillite traduit la méfiance des fournisseurs et leur volonté de se dégager de relations d’affaires dangereuses. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Working capital management and financial difficulties in the French TPE: Exploratory study of bankruptcy trajectories We compare the working capital management for bankrupt and healthy firms. First, we examine the working capital of bankrupt firms and in particular the evolution of credit payable, credit receivable and inventories. Second, we study the various working capital management used by firms according to their level of financial distress. We highlight that firms use trade credit and inventories as buffers to face difficulties, but this use is reduced for the weakest firms. For the latter, trade credit is used as a last resort. Nevertheless, the drop in trade credit recorded two years before the bankruptcy is related to the mistrust of suppliers and their willingness to disengage from dangerous business relationships. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Analizamos las gestiones del capital circulante operativo (CCO) de empresas que quebraron, comparándolas con empresas sanas. Primero analizamos el CCO de empresas que quebraron y más precisamente la evolución de sus principales puestos (Ventas, Inventarios y Suministradores). Luego estudiamos las distintas gestiones del CCO utilizado por las empresas según la amplitud sus dificultades financieras. Subrayamos que las empresas utilizan el crédito cliente y los inventarios para suavizar las dificultades pero este papel se reduce para las empresas más frágiles. Para estas, el crédito suministrador es el último recurso para financiarse. Sin embargo una baja del crédito suministrador 2 años antes de quebrar traduce la desconfianza de los suministradores y su voluntad de deshacerse de negocios peligrosos. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | TPE |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | G32 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | difficulté<br/>financière |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | BFR |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | JEL Classification : G31 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | VSE |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | financial distress |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | G32 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | working<br/>capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | JEL Classification: G31 |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Séverin, Éric |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | La Revue des Sciences de Gestion | 271 | 1 | 2015-08-13 | p. 69-88 | 1160-7742 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-des-sciences-de-gestion-2015-1-page-69?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-des-sciences-de-gestion-2015-1-page-69?lang=fr&redirect-ssocas=7080</a> |
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