Source: https://www.researchgate.net/profile/Houssam_Bouzgarrou/publication/260639262_Ratio_cible_d'endettement_et_financement_des_operations_d'acquisitions_Le_cas_Francais/links/00b7d531e41108d5f9000000/Ratio-cible-dendettement-et-financement-des-operations-dacquisitions-Le-cas-Francais.pdf