La metodología de los Rough Sets como técnica de preprocesamiento de datos: Una aplicación a las quiebras de microempresas familiares

• Main Authors: Vázquez Cueto, M.J., Irimia Diéguez, A. I., Blanco Oliver, A. J.
• Format: Article
• Language: English
• Published: ASEPUMA. Asociación Española de Profesores Universitarios de Matemáticas aplicadas a la Economía y a la Empresa 2015-06-01
• Series: Rect@
• Subjects: Rough Sets; Modelos de quiebra empresarial; Ratios financieros; Microempresa
• Online Access: http://urls.my/DBnr9R
• ISSN: 1575-605X; 1575-605X

Micro enterprises (MEs) represent over 75 % of all enterprises in the EU, accounting for over 30 % of employment. However, since the onset of the economic crisis in 2008, this business segment has suffered high rates of bankruptcies and business closures, destroying many jobs. The construction of models that anticipate insolvency to allow sufficient time to take appropriate action is important to avoid bankruptcy of the MEs. However, it is difficult to obtain complete and relevant information for MEs, making it very difficult to be a good fit of the models for predicting corporate failure for this size of company. Applying Rough Sets technique as a method for pre - processing of the data, in the present study, we order the variables that best discriminate between solvent / insolvent in order to increase efficiency in predicting insolvency MEs. Additionally, we provide an application of the technique to family- MEs. Throughout this process, our results highlight the importance of considering non-financial variables to predict insolvency of MEs.