Une approche théorique des modèles d’évaluation des performances ou défaillances des entreprises

Abstract

This paper presents a theoretical approach to the models for evaluating the performance or failure of companies by presenting indicators considered as alerts on the financial health of companies in order to secure the sector of activity as well as the capital invested. Indeed, these signals with informational and significant content; are profitability, liquidity and solvency. Our theoretical approach is based on the exploitation of the financial statements for the year 2022 in order to derive indicators through financial analysis around ratios. The sample includes 8 companies operating in 4 sectors of activity. The results showed that performance or failure are the consequence of the problem of payment deadlines. This also results in security at two levels; that of investors and that of the sector of activity.