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Análisis de la viabilidad empresarial en el preconcurso de acreedores

Author

Listed:
  • Maria Jesus Segovia Vargas

    (Universidad Complutense de Madrid, España)

  • Mara del Mar Camacho Miñano

    (Colegio Universitario de Estudios Financieros, España)

Abstract

Las empresas en dificultades financieras pueden acogerse al preconcurso de acreedores, previo a su entrada en el proceso legal de insolvencias. El objetivo de este estudio es el posible diagnóstico de algunas características comunes que tienen las empresas con dificultades financieras para conseguir el éxito del preconcurso de acreedores, proponiendo el uso de metodologías de inteligencia artificial como complemento a los análisis tradicionales. Utilizando una muestra española de empresas en concurso y “sanas” se obtiene que los ratios de viabilidad financiera y del fondo de maniobra son determinantes para la efectividad del preconcurso. Nuestros resultados tienen importantes implicaciones para jueces, administradores concursales, auditores y gestores de empresas en concursos de acreedores.

Suggested Citation

  • Maria Jesus Segovia Vargas & Mara del Mar Camacho Miñano, 2018. "Análisis de la viabilidad empresarial en el preconcurso de acreedores," Contaduría y Administración, Accounting and Management, vol. 63(1), pages 27-28, Enero - M.
    • Handle: RePEc:nax:conyad:v:63:y:2018:i:1:p:27-28
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    References listed on IDEAS

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    More about this item

    Keywords

    preconcurso acreedores; ley concursal; reorganización; insolvencia; metodologías de inteligencia artificial;
    All these keywords.

    JEL classification:

    • G33 - Financial Economics - - Corporate Finance and Governance - - - Bankruptcy; Liquidation
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • C44 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Operations Research; Statistical Decision Theory

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