La mesure du risque d'insolvabilité

Jean-Claude Juhel (juhel@unice.fr)
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Jean-Claude Juhel: CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques - UNS - Université Nice Sophia Antipolis (1965 - 2019)

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Abstract: Two interrelated phenomena determine the risk of insolvency: the elasticity of cash balance compared to the change in volume of activity, and the elasticity of cash balance compared to the variation in unit margin on variable costs.

Keywords: Trésorerie; élasticité; seuil; marge; insolvabilité.; insolvabilité (search for similar items in EconPapers)
Date: 1997-05
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Published in Revue Française de Comptabilité, 1997, 289, pp.63-70

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00664423

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