Predicting Entrepreneurship from Financial Statements: Three Draft Criteria

At the end of a three-step approach combining both quantitative and qualitative analysis, the authors of this study suggest to recur to these three criteria in order to at least partially predict the entrepreneurial posture of a company on the basis of its financial statements: turnover's growth and assets renewal of at least 33% over the past three years and a three year EBIT sum at least equal to 0. Further testing of the three criteria is finally suggested.