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Predicción de fracaso empresarial en empresas de Argentina, Chile y Perú a través de indicadores contables

Listed author(s):
  • Caro, Norma Patricia
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    [ES] Desde mediados de siglo pasado las empresas se han planteado como objetivo, entre otros, evaluar el accionar de quienes las gerencian, para predecir, a mediano plazo,estados de vulnerabilidad financiera. En este trabajo confluyen tres investigaciones en las que se construyen modelos de predicción de riesgo en base a la información contenida en los estados contables de las empresas con oferta pública en la Bolsa de Valores de Buenos Aires (Argentina), de Lima (Perú) y de Santiago (Chile), para cada mercado, en la década del 2000. Se utilizan los modelos mixtos, que tienen en cuenta la heterogeneidad no observada y superan ampliamente el desempeño del modelo logístico estándar. Los resultados indican que para los tres países, los índices de rentabilidad, de flujo de fondos operativos y de endeudamiento constituyen factores comunes para la predicción de crisis financiera.

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    File URL: https://addi.ehu.es/handle/10810/20341
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    Article provided by Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián in its journal Revista de Dirección y Administración de Empresas.

    Volume (Year): (2016-12-30)
    Issue (Month): ()
    Pages:

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    Handle: RePEc:ehu:rdadme:20341
    Contact details of provider: Postal:
    E.U. de Estudios Empresariales de Donostia - San Sebastián UPV/EHU Plaza de Oñati, 1 20018 SAN SEBASTIAN

    Phone: + 34 943 01 83 51
    Fax: + 34 943 01 83 60
    Web page: http://www.enpresa-donostia.ehu.es/p256-home/es

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    Order Information: Postal: Escuela Universitaria de Estudios Empresariales de San Sebastián,Universidad del País Vasco, Oñati Plaza / Plaza de Oñati, 1 20018 Donostia / San Sebasti=E1n, Spain
    Web: http://www.enpresa-donostia.ehu.es/p256-content/es/contenidos/informacion/euempss_revista/es_revista/revista.html Email:


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    1. Grice, John Stephen & Dugan, Michael T, 2001. "The Limitations of Bankruptcy Prediction Models: Some Cautions for the Researcher," Review of Quantitative Finance and Accounting, Springer, vol. 17(2), pages 151-166, September.
    2. Altman, Edward I. & Haldeman, Robert G. & Narayanan, P., 1977. "ZETATM analysis A new model to identify bankruptcy risk of corporations," Journal of Banking & Finance, Elsevier, vol. 1(1), pages 29-54, June.
    3. Felipe Zurita, 2008. "La Predicción de la Insolvencia de Empresas Chilenas," Documentos de Trabajo 336, Instituto de Economia. Pontificia Universidad Católica de Chile..
    4. repec:bla:joares:v:18:y:1980:i:1:p:109-131 is not listed on IDEAS
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