تسلسل عوامل الفشل المالي للمؤسسات الاقتصادية : مقاربة نظرية و مالية

الملخص EN

This study aims at hoghliting the sequence if failure factors through which an enterprise passes before it reaches the liquidation phrase and stops its activity.

Also, this research work attempts to present a theoretical and financial approach based on the previously held scientific researches in the area.

This work has concluded that the financial failure that enterprises undergo doesn't happen suddenly or as a matter of chance but it occurs due to different causes and factors.

It's also worth mentioning that not all the enterprises follow the same trajectory towards failure and bankruptcy.