مجلة أداء المؤسسات الجزائرية
Volume 3, Numéro 1, Pages 69-82
Analysts are using now modern approaches to determine the current situation of the firm instead of using only one method or style. The published financial statements are no longer the only indicator of administrative and financial policies of the firm. There is a need to rely on methods that focus on the qualitative aspects of management to take financial decisions, whether financing or investment decisions or both, and to implement firm’s strategies and programs. This is why modern methods, where the firm’s situation is based on the idea that failure scenario depends on its life cycle, are used. It is known that each enterprise has a specific lifespan, so possible scenarios that take into account the size to estimate the failure probability of firm’s situation are provided.
firm failure, scenarios method, financial confusion, financial difficulty, very small enterprise, small and medium-sized enterprises.
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