Predicción de insolvencia y fracaso financiero: medio siglo después de Beaver (1966). Avances y nuevos resultados (Forecasting Insolvency and Financial Failure: Half a Century After Beaver (1966). Advances and New Results)

33 Pages Posted: 16 Dec 2019

See all articles by Manuel Rodríguez - López

Manuel Rodríguez - López

University of Coruña - Finance and MIS Research Group (fysig)

Carlos Piñeiro-Sánchez

University of Coruña - Dept. of Financial Economics & Accountability. Financial Management & Information Systems Research Group (fysig)

Pablo de Llano-Monelos

University of Coruña - Faculty of Business and Economics

Date Written: February 18, 2015

Abstract

Spanish Abstract: A lo largo de los últimos sesenta años, se han desarrollado distintos modelos de análisis y determinación de la solvencia empresarial. El objetivo es identificar las tensiones financieras antes de que ocurra el fracaso. De esta manera se mitigan los costes directos e indirectos propios del fracaso. Sin embargo, a lo largo de los años la filosofía de los modelos ha ido evolucionando, paralelamente a necesidades prácticas y a las herramientas matemáticas. Presentamos una revisión de la literatura relevante en esta materia.

English Abstract: Over the last sixty years, different models of analysis and determination of business solvency have been developed. The objective is to identify financial tensions before the failure occurs. In this way the direct and indirect costs of failure are mitigated. However, over the years the philosophy of the models has evolved, in parallel with practical needs and mathematical tools. We present a review of the relevant literature in this area.

Note: Downloadable document is in Spanish.

Keywords: bankruptcy, financial distress

JEL Classification: G32, G33

Suggested Citation

Rodríguez - López, Manuel and Piñeiro-Sánchez, Carlos and de Llano-Monelos, Pablo, Predicción de insolvencia y fracaso financiero: medio siglo después de Beaver (1966). Avances y nuevos resultados (Forecasting Insolvency and Financial Failure: Half a Century After Beaver (1966). Advances and New Results) (February 18, 2015). Available at SSRN: https://ssrn.com/abstract=3494948 or http://dx.doi.org/10.2139/ssrn.3494948

Manuel Rodríguez - López

University of Coruña - Finance and MIS Research Group (fysig) ( email )

Campus de Elviña
http://www.udc.es/grupos/fysig
A Coruña, A Coruña E15071
Spain

Carlos Piñeiro-Sánchez (Contact Author)

University of Coruña - Dept. of Financial Economics & Accountability. Financial Management & Information Systems Research Group (fysig) ( email )

Campus de Elviña
A Coruña, A Coruña E15071
Spain

HOME PAGE: http://www.udc.es/grupos/fysig/carlos

Pablo De Llano-Monelos

University of Coruña - Faculty of Business and Economics ( email )

Campus Elviña s/n
Coruña, Galicia 15071
Spain

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