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Hacia una ordenación de las pequeñas empresas atendiendo a su posible situación de fracaso/Towards a Ranking of Smaller Companies According to Their Failure Risk

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  • VERES FERRER, ERNESTO JESÚS

    () (Departamento de Economía Aplicada. Facultad de Economía. Universidad de Valencia. Telf.: 963 82 84 24-Fax: 963 82 84 15)

  • LABATUT SERER, GREGORIO

    (Departamento de Contabilidad. UNIVERSIDAD DE VALENCIA)

  • POZUELO CAMPILLO, JOSE

    (Departamento de Contabilidad. UNIVERSIDAD DE VALENCIA)

Abstract

En la literatura contable son muchos los trabajos que han intentado explicar el posible fracaso empresarial a partir de la información contable y poner de manifiesto la relación entre dicha información y la situación de fracaso. Sin embargo, los resultados obtenidos hasta ahora no son definitivos, en cuanto no existe un mínimo común en todos ellos que permita modelizar el comportamiento de dicho fracaso. Este trabajo pretende constatar, mediante la definición de un indicador en el que intervengan una gran batería de ratios contables, que efectivamente la información contable ofrece pistas sobre el posible fracaso de la empresa. Al canalizar toda la información de los ratios contables a través de un indicador global y único, puede clasificarse las empresas atendiendo a sus mayores o menores probabilidades de fracaso. La constatación de la no aleatoriedad en la clasificación resultante para una muestra de empresas confirmará la existencia de esa relación buscada. In the accounting literature, many papers intended to explain business failure by using accounting information. Therefore, they tried to show the link between accounting information and business failure. Nevertheless, results obtained so far are not definite, as long as no common pattern was found to model failure behaviour. This paper is intended to propose a ratio that summarises the information contained in many different accounting ratios. The overall information provide by this ratio allows to classify companies according to their failure probability. The classification of companies is meaningful.

Suggested Citation

  • Veres Ferrer, Ernesto Jesús & Labatut Serer, Gregorio & Pozuelo Campillo, Jose, 2009. "Hacia una ordenación de las pequeñas empresas atendiendo a su posible situación de fracaso/Towards a Ranking of Smaller Companies According to Their Failure Risk," Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 27, pages 775(18á)-77, Diciembre.
  • Handle: RePEc:lrk:eeaart:27_3_10
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    References listed on IDEAS

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    More about this item

    Keywords

    fracaso empresarial; información contable; ratio contable; PYME ; managerial failure; accounting information; accounting ratio; small bussines.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • C43 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Index Numbers and Aggregation

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