L'impact de la crise du Covid-19 sur le nombre de faillites dans le secteur Horeca en Belgique
Lomonte, Alessandra
Promotor(s) : Riffon, Véronique
Date of defense : 27-Jun-2022/29-Jun-2022 • Permalink : http://hdl.handle.net/2268.2/14347
Details
Title : | L'impact de la crise du Covid-19 sur le nombre de faillites dans le secteur Horeca en Belgique |
Translated title : | [fr] L'impact de la crise du Covid-19 sur le nombre de faillites dans le secteur HORECA en Belgique |
Author : | Lomonte, Alessandra |
Date of defense : | 27-Jun-2022/29-Jun-2022 |
Advisor(s) : | Riffon, Véronique |
Committee's member(s) : | Stas de Richelle, Laurent |
Language : | French |
Number of pages : | 48 |
Keywords : | [en] Covid-19 crisis [en] Bankruptcy [en] HORECA sector [en] Belgium |
Discipline(s) : | Business & economic sciences > Accounting & auditing |
Institution(s) : | Université de Liège, Liège, Belgique |
Degree: | Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit |
Faculty: | Master thesis of the HEC-Ecole de gestion de l'Université de Liège |
Abstract
[en] For more than two years, the word “Covid-19” has entered our lives. Due to the pandemic caused by the virus, the Belgian companies’ functioning has been disrupted, especially the HORECA sector’s ones, which have suffered long periods of forced closure. Indeed, to counter the spread of the virus, the Belgian government had to act and take measures that have disrupted the country’s economic life.
Through a literature review on the HORECA sector, the failing firm and the governmental measures due to the health crisis, we try to understand the process of the failing firm, more precisely the concept of bankruptcy, and analyze the governmental measures and the influence they can have on bankruptcies in the HORECA sector. Although aid has been provided to Belgian companies as a support, we believe that the health crisis has a negative impact on the number of bankruptcies in the HORECA sector. Indeed, we believe that it results in an increase in the number of bankruptcies. To confirm this hypothesis, an analysis of statistical data on the number of bankruptcies in the HORECA sector will be conducted.
Against all odds, although the Belgian companies’ life in the HORECA sector has been disrupted by the health situation, it seems that the aid provided by the various governments has paid off since, in the short term at least, we observe a decrease in the number of bankruptcies in the HORECA sector in Belgium over the period from 2019 up to now.
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