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La théorie et la pratique financières ont négligé le rôle de la trésorerie en tant que caractéristique des performances financières. Cette étude teste cette hypothèse en examinant les différences de performances financières entre deux groupes d'entreprises qui suivent des stratégies...
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[eng] On the basis of a taxonomy of firm treasuries, the article highlights different types of behaviours of french industrial firms. The data basis of balance sheets of the french national bank, over the period 1990-94, the analysis tends to show that firms having excess treasuries have better...
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