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La mesure du risque d'insolvabilité

Jean-Claude Juhel 1
1 CRIFP - Centre de Recherche en Ingénierie Financière et Finances Publiques
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.
Mots-clés : Trésorerie élasticité seuil marge insolvabilité.
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Journal articles
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https://hal.univ-cotedazur.fr/hal-00664423
Contributor : Jean-Claude Juhel <>
Submitted on : Monday, January 30, 2012 - 3:34:20 PM
Last modification on : Monday, October 12, 2020 - 10:28:01 AM

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  • HAL Id : hal-00664423, version 1

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Jean-Claude Juhel. La mesure du risque d'insolvabilité. Revue Française de Comptabilité, Ed. comptables-Malesherbes, 1997, pp.63-70. ⟨hal-00664423⟩

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