Prévision de la détresse financière des entreprises françaises: Approche par la régression logistique PLS

The objective of this article is to apply the technique of the PLS logistic regression to the forecast of the financial distress of the French firm. This research is motivated by the shortcomings of traditional models. The sample consisted of 800 French SMEs for which accounting and financial ratios were calculated over the period 2008-2006. The purpose of our work is within the context of analysis and explanation of financial distress. It aims to show how the forecast provides a clear explanation of distress through indicators that reflect the empirical situation.