The concern for measuring well-being objectively (as opposed to subjectively, that is, relying only on preferences) is found in modern political philosophy, especially in J. Rawls's, A. Sen's and G. Cohen's thoughts. This paper explains the implications of using an objective well-being index as...

The research presented in this paper aims at showing the "failure path" of firms over the five years preceding their default, based on the chronological analysis of a sample of published financial statements of both failing and non failing firms.

Il a semble interessant aux auteurs d'etudier l'evolution d'entreprises en difficulte, ayant procede a une restructuration et qui, grace a cette intervention ont en majorite pu eviter la faillite. Cette recherche vise a degager, par l'analyse statistique des comptes annuels, un profil financier...