International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

ISSN: 2319-7064


Downloads: 83 | Views: 183

Research Paper | Finance | Morocco | Volume 9 Issue 8, August 2020


Discriminant Analysis of Companies Failure: Application to Moroccan SME

Pr. AIT Soudane Jalila | Essalhi Omar [2]


Abstract: Qualified as an abnormal event which marks the company's life cycle, business failure is an episode where the company endures serious malfunctions that endanger the continuity of its operations and its sustainability. This article is interested in both the prediction and prevention of the difficulties that the company can cross and this, via the use of a financial analysis. Thus, it remains a topic that draws from several directions: legal, economic, financial, managerial and social.


Keywords: Failure, difficulties of the company, diagnosis and financial analysis, technical scoring, method of the ratios, suspension of the payments, risks bankruptcy, continuity of the exploitation


Edition: Volume 9 Issue 8, August 2020,


Pages: 1359 - 1370


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