La "trajectoire de restructuration" des entreprises : une analyse empirique: in: Institut des Réviseurs d'Entreprises, Liber Amicorum Henri Olivier, La Charte, Bruxelles

Christine Lona, Charles Van Wymeersch

    Résultats de recherche: Papier de travailArticle de travail

    Résumé

    This research investigates the effects of corporate reorganizations as reflected in the firms' financial statements, management and auditors' reports. It includes the statistical analysis of the financial statements (from 1987 to 1997) of a representative sample of Belgian companies having capitalized reorganization expenses during fiscal 1992. The analysis sheds light on the early symptoms of corporate distress and on the long term effectiveness of the reorganization process. It also shows the overall effect of the business cycle on corporate performance.
    langue originaleFrançais
    Lieu de publicationBruxelles, Belgique
    ÉditeurInstitut des Reviseurs d'Entreprises
    Etat de la publicationPublié - 2000

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