Un Modelo de Predicción de la Insolvencia Empresarial Basado en Variables Financiera. Su Aplicación al Caso Textil Catalán (1994-1997)
In this paper an insolvency prediction model is formulated through a combination of different quantitative variables extracted from the Annual Accounts of sample firms for the period 1994-1997. Adapting Donalson's model of financial flexibility, Van Frederikslust applied this to the insolvency...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2003-06-01
|
| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | http://www.rc-sar.es/verPdf.php?articleId=94 |
| id |
doaj-6f7405581ab440ca909697f1eadfec9b |
|---|---|
| record_format |
Article |
| spelling |
doaj-6f7405581ab440ca909697f1eadfec9b2020-11-24T23:56:13ZengUniversidad de MurciaRevista de Contabilidad: Spanish Accounting Review1138-48911988-46722003-06-01611173191Un Modelo de Predicción de la Insolvencia Empresarial Basado en Variables Financiera. Su Aplicación al Caso Textil Catalán (1994-1997)Antonio Somoza LópezJosep Vallverdú CalafellIn this paper an insolvency prediction model is formulated through a combination of different quantitative variables extracted from the Annual Accounts of sample firms for the period 1994-1997. Adapting Donalson's model of financial flexibility, Van Frederikslust applied this to the insolvency prediction. In this paper, we apply the model to a sample of textile industry firms. Although the results were not positive, the mast important thing is to highlight in which way we attained discriminant insolvency prediction models and tested a theoretical formulation of this problem. http://www.rc-sar.es/verPdf.php?articleId=94insolvencybankruptcyratiosfinancial flexibility. |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Antonio Somoza López Josep Vallverdú Calafell |
| spellingShingle |
Antonio Somoza López Josep Vallverdú Calafell Un Modelo de Predicción de la Insolvencia Empresarial Basado en Variables Financiera. Su Aplicación al Caso Textil Catalán (1994-1997) Revista de Contabilidad: Spanish Accounting Review insolvency bankruptcy ratios financial flexibility. |
| author_facet |
Antonio Somoza López Josep Vallverdú Calafell |
| author_sort |
Antonio Somoza López |
| title |
Un Modelo de Predicción de la Insolvencia Empresarial Basado en Variables Financiera. Su Aplicación al Caso Textil Catalán (1994-1997) |
| title_short |
Un Modelo de Predicción de la Insolvencia Empresarial Basado en Variables Financiera. Su Aplicación al Caso Textil Catalán (1994-1997) |
| title_full |
Un Modelo de Predicción de la Insolvencia Empresarial Basado en Variables Financiera. Su Aplicación al Caso Textil Catalán (1994-1997) |
| title_fullStr |
Un Modelo de Predicción de la Insolvencia Empresarial Basado en Variables Financiera. Su Aplicación al Caso Textil Catalán (1994-1997) |
| title_full_unstemmed |
Un Modelo de Predicción de la Insolvencia Empresarial Basado en Variables Financiera. Su Aplicación al Caso Textil Catalán (1994-1997) |
| title_sort |
un modelo de predicción de la insolvencia empresarial basado en variables financiera. su aplicación al caso textil catalán (1994-1997) |
| publisher |
Universidad de Murcia |
| series |
Revista de Contabilidad: Spanish Accounting Review |
| issn |
1138-4891 1988-4672 |
| publishDate |
2003-06-01 |
| description |
In this paper an insolvency prediction model is formulated through a combination of different quantitative variables extracted from the Annual Accounts of sample firms for the period 1994-1997. Adapting Donalson's model of financial flexibility, Van Frederikslust applied this to the insolvency prediction. In this paper, we apply the model to a sample of textile industry firms. Although the results were not positive, the mast important thing is to highlight in which way we attained discriminant insolvency prediction models and tested a theoretical formulation of this problem. |
| topic |
insolvency bankruptcy ratios financial flexibility. |
| url |
http://www.rc-sar.es/verPdf.php?articleId=94 |
| work_keys_str_mv |
AT antoniosomozalopez unmodelodepredicciondelainsolvenciaempresarialbasadoenvariablesfinancierasuaplicacionalcasotextilcatalan19941997 AT josepvallverducalafell unmodelodepredicciondelainsolvenciaempresarialbasadoenvariablesfinancierasuaplicacionalcasotextilcatalan19941997 |
| _version_ |
1725459070872190976 |