Business failure process analysis essay: collective case study

Authors

  • Abdelhadi MANIANI Hassan II University of Casablanca, Morocco

Keywords:

stable employment, determinants, young graduates, Probit

Abstract

This article aims to identify the characteristics and particularities of the business failure process in the Moroccan context. Its writing is based on a qualitative approach based on multiple case studies. The information needed for the analysis comes from the files of five defaulting companies processed by the Casablanca Commercial Court. It appears from the results obtained that business failure is the result of a complex process of deterioration of the activity, results, financial structure and value of the company. This process, the total duration of which can range from a few weeks to five years, is made up of five main stages. 

Keywords: Business failure; Failure process; Recovery; Company in difficulty; Bankruptcy.

JEL Classification: L26, K35

Paper Type: Empirical Research

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Published

2022-05-31

How to Cite

MANIANI, A. (2022). Business failure process analysis essay: collective case study. International Journal of Accounting, Finance, Auditing, Management and Economics, 3(3-2), 642–663. Retrieved from https://www.ijafame.org/index.php/ijafame/article/view/540

Issue

Vol. 3 No. 3-2 (2022): Empirical research

Section

Articles

License

Article under license : CC-BY-NC-ND