Défaillance et politique d’entreprises : modélisation financière déployée sous un modèle logistique appliqué aux PME marocaines

作     者：Soufiane Kherrazi Khalifa Ahsina 

作者机构：Faculté de droit d’économie et de gestion université d’Angers 49036 Angers France École nationale de commerce et de gestion université Ibn-Tofail BP 2010 14000 Kénitra Maroc 

出 版 物：《La Revue Gestion et Organisation》 

年 卷 期：2016年第8卷第1期

页      面：53-64页

主　　题：Business failure Failure of SMEs Logistic regression model Gharb Chrarda Beni Hssen Kenitra province 

摘      要：Business failure is unquestionably one of the most important issues in the field of business management. In fact, Small and Medium Enterprises (SMEs) play an important economic role in many countries, especially in developing countries. In Morocco for example, small firms account for over 90% of all Moroccan companies, provide around 50% of employment and a significant share of value added and GDP comes from the SME sector. But despite their significance, most of them are faced with the threat of failure, and there is a limited number of empirical studies about the business failure in the Moroccan context like many developing countries. This is why we aim, in this paper, to contribute to a better understanding of the determinants of corporate failure by using the binomial logistic regression model. Our purpose is to explain and explicate a methodology that can be applied to explain business failures by determining their -internal- causes. Our empirical results appear to support the claim that it is mainly the lack of strategic vision and managerial knowledge and culture among SME managers that causes such failures.