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

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  • Caro, Norma Patricia

Abstract

[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.

Suggested Citation

  • Caro, Norma Patricia, 2016. "Predicción de fracaso empresarial en empresas de Argentina, Chile y Perú a través de indicadores contables," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
    • Handle: RePEc:ehu:rdadme:20341
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    References listed on IDEAS

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