<?xml version="1.0" encoding="utf-8"?>
<TEI xmlns="http://www.tei-c.org/ns/1.0" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:hal="http://hal.archives-ouvertes.fr/" xmlns:gml="http://www.opengis.net/gml/3.3/" xmlns:gmlce="http://www.opengis.net/gml/3.3/ce" version="1.1" xsi:schemaLocation="http://www.tei-c.org/ns/1.0 http://api.archives-ouvertes.fr/documents/aofr-sword.xsd">
  <teiHeader>
    <fileDesc>
      <titleStmt>
        <title>HAL TEI export of hal-01466278</title>
      </titleStmt>
      <publicationStmt>
        <distributor>CCSD</distributor>
        <availability status="restricted">
          <licence target="https://creativecommons.org/publicdomain/zero/1.0/">CC0 1.0 - Universal</licence>
        </availability>
        <date when="2026-05-25T19:03:53+02:00"/>
      </publicationStmt>
      <sourceDesc>
        <p part="N">HAL API Platform</p>
      </sourceDesc>
    </fileDesc>
  </teiHeader>
  <text>
    <body>
      <listBibl>
        <biblFull>
          <titleStmt>
            <title xml:lang="en">Customer credit management of companies in financial difficulty and indirect costs of bankruptcy: the case of French TPE</title>
            <title xml:lang="fr">Gestion du crédit client des sociétés en difficulté financière et coûts indirects de faillite : le cas des TPE françaises</title>
            <author role="aut">
              <persName>
                <forename type="first">Philippe</forename>
                <surname>Du Jardin</surname>
              </persName>
              <email type="md5">5e41d43d2192441ec2df013c357c87eb</email>
              <email type="domain">edhec.edu</email>
              <idno type="idhal" notation="numeric">868940</idno>
              <idno type="halauthorid" notation="string">453427-868940</idno>
              <affiliation ref="#struct-111284"/>
            </author>
            <author role="aut">
              <persName>
                <forename type="first">Eric</forename>
                <surname>Severin</surname>
              </persName>
              <email type="md5">0fc3d81cb8019c11b80f108c9826f769</email>
              <email type="domain">wanadoo.fr</email>
              <idno type="idhal" notation="numeric">846094</idno>
              <idno type="halauthorid" notation="string">254907-846094</idno>
              <affiliation ref="#struct-151921"/>
            </author>
            <author role="aut">
              <persName>
                <forename type="first">Philippe</forename>
                <surname>Luu</surname>
              </persName>
              <email type="md5">c6394494cbbde1e585dce1941e9a9f2c</email>
              <email type="domain">univ-cotedazur.fr</email>
              <idno type="idhal" notation="string">philippe-luu</idno>
              <idno type="idhal" notation="numeric">9604</idno>
              <idno type="halauthorid" notation="string">15633-9604</idno>
              <idno type="ORCID">https://orcid.org/0000-0002-9548-9421</idno>
              <affiliation ref="#struct-190083"/>
            </author>
            <editor role="depositor">
              <persName>
                <forename>PHILIPPE</forename>
                <surname>LUU</surname>
              </persName>
              <email type="md5">c6394494cbbde1e585dce1941e9a9f2c</email>
              <email type="domain">univ-cotedazur.fr</email>
            </editor>
          </titleStmt>
          <editionStmt>
            <edition n="v1" type="current">
              <date type="whenSubmitted">2017-02-13 14:54:23</date>
              <date type="whenModified">2025-11-10 15:56:02</date>
              <date type="whenReleased">2017-02-13 14:54:23</date>
              <date type="whenProduced">2015</date>
            </edition>
            <respStmt>
              <resp>contributor</resp>
              <name key="336065">
                <persName>
                  <forename>PHILIPPE</forename>
                  <surname>LUU</surname>
                </persName>
                <email type="md5">c6394494cbbde1e585dce1941e9a9f2c</email>
                <email type="domain">univ-cotedazur.fr</email>
              </name>
            </respStmt>
          </editionStmt>
          <publicationStmt>
            <distributor>CCSD</distributor>
            <idno type="halId">hal-01466278</idno>
            <idno type="halUri">https://hal.science/hal-01466278</idno>
            <idno type="halBibtex">dujardin:hal-01466278</idno>
            <idno type="halRefHtml">&lt;i&gt;La Revue des Sciences de Gestion&lt;/i&gt;, 2015, 273-274, pp.83-93. &lt;a target="_blank" href="https://dx.doi.org/10.3917/rsg.273.0083"&gt;&amp;#x27E8;10.3917/rsg.273.0083&amp;#x27E9;&lt;/a&gt;</idno>
            <idno type="halRef">La Revue des Sciences de Gestion, 2015, 273-274, pp.83-93. &amp;#x27E8;10.3917/rsg.273.0083&amp;#x27E9;</idno>
            <availability status="restricted"/>
          </publicationStmt>
          <seriesStmt>
            <idno type="stamp" n="SHS">Sciences de l'Homme et de la Société</idno>
            <idno type="stamp" n="UNICE">Université Nice Sophia Antipolis</idno>
            <idno type="stamp" n="ECO_NICE" corresp="UNICE">EconomistOnLine@Nice</idno>
            <idno type="stamp" n="GRMANAGEMENT" corresp="UNIV-TLN">Groupe de Recherche en Management</idno>
            <idno type="stamp" n="UNIV-COTEDAZUR">Université Côte d'Azur</idno>
            <idno type="stamp" n="CERGAM">Centre d'Études et de Recherche en Gestion d'Aix-Marseille </idno>
            <idno type="stamp" n="UNIV-LILLE">Université de Lille</idno>
            <idno type="stamp" n="UNIV-CATHOLILLE">Université catholique de Lille</idno>
            <idno type="stamp" n="UNIV-COTEDAZUR_COLLECTION_DEFAUT">UNIV-COTEDAZUR_COLLECTION_DEFAUT</idno>
          </seriesStmt>
          <notesStmt>
            <note type="audience" n="3">National</note>
            <note type="popular" n="0">No</note>
            <note type="peer" n="1">Yes</note>
          </notesStmt>
          <sourceDesc>
            <biblStruct>
              <analytic>
                <title xml:lang="en">Customer credit management of companies in financial difficulty and indirect costs of bankruptcy: the case of French TPE</title>
                <title xml:lang="fr">Gestion du crédit client des sociétés en difficulté financière et coûts indirects de faillite : le cas des TPE françaises</title>
                <author role="aut">
                  <persName>
                    <forename type="first">Philippe</forename>
                    <surname>Du Jardin</surname>
                  </persName>
                  <email type="md5">5e41d43d2192441ec2df013c357c87eb</email>
                  <email type="domain">edhec.edu</email>
                  <idno type="idhal" notation="numeric">868940</idno>
                  <idno type="halauthorid" notation="string">453427-868940</idno>
                  <affiliation ref="#struct-111284"/>
                </author>
                <author role="aut">
                  <persName>
                    <forename type="first">Eric</forename>
                    <surname>Severin</surname>
                  </persName>
                  <email type="md5">0fc3d81cb8019c11b80f108c9826f769</email>
                  <email type="domain">wanadoo.fr</email>
                  <idno type="idhal" notation="numeric">846094</idno>
                  <idno type="halauthorid" notation="string">254907-846094</idno>
                  <affiliation ref="#struct-151921"/>
                </author>
                <author role="aut">
                  <persName>
                    <forename type="first">Philippe</forename>
                    <surname>Luu</surname>
                  </persName>
                  <email type="md5">c6394494cbbde1e585dce1941e9a9f2c</email>
                  <email type="domain">univ-cotedazur.fr</email>
                  <idno type="idhal" notation="string">philippe-luu</idno>
                  <idno type="idhal" notation="numeric">9604</idno>
                  <idno type="halauthorid" notation="string">15633-9604</idno>
                  <idno type="ORCID">https://orcid.org/0000-0002-9548-9421</idno>
                  <affiliation ref="#struct-190083"/>
                </author>
              </analytic>
              <monogr>
                <idno type="halJournalId" status="VALID">104252</idno>
                <idno type="issn">1160-7742</idno>
                <idno type="eissn">1760-6136</idno>
                <title level="j">La Revue des Sciences de Gestion</title>
                <imprint>
                  <publisher>Revue des Sciences de Gestion</publisher>
                  <biblScope unit="volume">273-274</biblScope>
                  <biblScope unit="pp">83-93</biblScope>
                  <date type="datePub">2015</date>
                </imprint>
              </monogr>
              <idno type="doi">10.3917/rsg.273.0083</idno>
            </biblStruct>
          </sourceDesc>
          <profileDesc>
            <langUsage>
              <language ident="fr">French</language>
            </langUsage>
            <textClass>
              <keywords scheme="author">
                <term xml:lang="en">VSE</term>
                <term xml:lang="en">financial distress</term>
                <term xml:lang="en">Trade receivable</term>
                <term xml:lang="fr">TPE</term>
                <term xml:lang="fr">difficulté financière</term>
                <term xml:lang="fr">Crédit client</term>
              </keywords>
              <classCode scheme="halDomain" n="shs.gestion">Humanities and Social Sciences/Business administration</classCode>
              <classCode scheme="halTypology" n="ART">Journal articles</classCode>
              <classCode scheme="halOldTypology" n="ART">Journal articles</classCode>
              <classCode scheme="halTreeTypology" n="ART">Journal articles</classCode>
            </textClass>
            <abstract xml:lang="en">
              <p>This paper deals with the trade receivable policy for VSE (very small businesses) in difficulty. This policy is a tradeoff between the firm’s willingness to gain sales and the firm’s need cash. We highlight that firms increase trade receivables when they have profitability problems, but reduce trade receivables when they have cash flow problems. Moreover, we highlight that the decrease of trade receivable for firms in distress has a negative influence on performance.</p>
            </abstract>
            <abstract xml:lang="fr">
              <p>Ce papier étudie la politique du crédit client des TPE (très petites entreprises) en difficulté. Cette politique obéit à un compromis entre la volonté des firmes de gagner des parts de marché et de faire rentrer des liquidités. Nous mettons en évidence que les entreprises ayant des problèmes de profitabilité ont tendance à accroître leur crédit client alors que les entreprises faisant face à des situations de « stress » financier cherchent à réduite leurs délais clients. Nous mettons également en évidence que la baisse du crédit client pour les entreprises en difficulté impacte négativement les performances.</p>
            </abstract>
          </profileDesc>
        </biblFull>
      </listBibl>
    </body>
    <back>
      <listOrg type="structures">
        <org type="laboratory" xml:id="struct-111284" status="INCOMING">
          <orgName>Edhec</orgName>
          <orgName type="acronym">Edhec Business School</orgName>
          <desc>
            <address>
              <addrLine>393, Promenade des Anglais - BP 3116 - 06202 Nice Cedex 3 – France</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">http://www.edhec.com</ref>
          </desc>
          <listRelation>
            <relation active="#struct-301965" type="direct"/>
            <relation active="#struct-300877" type="indirect"/>
          </listRelation>
        </org>
        <org type="institution" xml:id="struct-151921" status="VALID">
          <idno type="IdRef">02638597X</idno>
          <orgName>IAE Lille University School of Management - Lille</orgName>
          <orgName type="acronym">IAE Lille</orgName>
          <date type="start">1956-01-01</date>
          <desc>
            <address>
              <addrLine>Lille University School of Management  (Institut d'Administration des Entreprises) - 104 avenue du peuple Belge - 59043 Lille Cédex</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">https://iaelille.fr/</ref>
          </desc>
          <listRelation>
            <relation active="#struct-374570" type="direct"/>
          </listRelation>
        </org>
        <org type="laboratory" xml:id="struct-190083" status="OLD">
          <idno type="IdRef">164933751</idno>
          <idno type="RNSR">201220245H</idno>
          <orgName>Groupe de Recherche en Management - EA 4711</orgName>
          <orgName type="acronym">GRM</orgName>
          <date type="start">2012-01-01</date>
          <date type="end">2016-07-01</date>
          <desc>
            <address>
              <addrLine>Université de Nice Sophia-Antipolis 06103 Nice Université de Toulon 83957 La Garde</addrLine>
              <country key="FR"/>
            </address>
          </desc>
          <listRelation>
            <relation active="#struct-117617" type="direct"/>
            <relation active="#struct-150878" type="direct"/>
            <relation name="EA4711" active="#struct-303091" type="direct"/>
          </listRelation>
        </org>
        <org type="institution" xml:id="struct-301965" status="VALID">
          <idno type="IdRef">026374862</idno>
          <orgName>EDHEC Business School</orgName>
          <orgName type="acronym">EDHEC</orgName>
          <date type="start">1906-01-01</date>
          <desc>
            <address>
              <country key="FR"/>
            </address>
            <ref type="url">https://www.edhec.edu/fr</ref>
          </desc>
          <listRelation>
            <relation active="#struct-300877" type="direct"/>
          </listRelation>
        </org>
        <org type="regroupinstitution" xml:id="struct-300877" status="VALID">
          <idno type="IdRef">026582481</idno>
          <idno type="ROR">https://ror.org/025s1b152</idno>
          <orgName>Université catholique de Lille</orgName>
          <orgName type="acronym">UCL</orgName>
          <desc>
            <address>
              <addrLine>60 boulevard Vauban - 59800 Lille</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">http://www.univ-catholille.fr/</ref>
          </desc>
        </org>
        <org type="regroupinstitution" xml:id="struct-374570" status="VALID">
          <idno type="IdRef">223446556</idno>
          <idno type="ISNI">0000 0001 2242 6780</idno>
          <idno type="ROR">https://ror.org/02kzqn938</idno>
          <idno type="Wikidata">Q3551621</idno>
          <orgName>Université de Lille</orgName>
          <desc>
            <address>
              <addrLine>EPE Université de Lille. -- 42 rue Paul Duez, 59000 Lille</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">https://www.univ-lille.fr/</ref>
          </desc>
        </org>
        <org type="institution" xml:id="struct-117617" status="VALID">
          <idno type="IdRef">026403498</idno>
          <idno type="ISNI">0000000123372892</idno>
          <idno type="ROR">https://ror.org/02k9vew78</idno>
          <orgName>Université Nice Sophia Antipolis (1965 - 2019)</orgName>
          <orgName type="acronym">UNS</orgName>
          <date type="start">1965-10-23</date>
          <date type="end">2019-12-31</date>
          <desc>
            <address>
              <addrLine>Parc Valrose, 06100 Nice</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">http://unice.fr/</ref>
          </desc>
        </org>
        <org type="institution" xml:id="struct-150878" status="VALID">
          <orgName>Institut d'Administration des Entreprises (IAE) - Toulon</orgName>
          <orgName type="acronym">IAE Toulon</orgName>
          <desc>
            <address>
              <addrLine>Campus Porte d’Italie - 70, Avenue Roger Devoucoux - 83000 Toulon</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">http://iae-toulon.univ-tln.fr/</ref>
          </desc>
        </org>
        <org type="institution" xml:id="struct-303091" status="VALID">
          <idno type="IdRef">031122337</idno>
          <idno type="ROR">https://ror.org/02m9kbe37</idno>
          <orgName>Université de Toulon</orgName>
          <orgName type="acronym">UTLN</orgName>
          <desc>
            <address>
              <addrLine>Avenue de l'Université - BP 20132 - 83957 La Garde Cedex</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">http://www.univ-tln.fr/</ref>
          </desc>
        </org>
      </listOrg>
    </back>
  </text>
</TEI>