%0 Journal Article
%T £¿Qu¨¦ indicadores econ¨®mico-financieros podr¨ªan condicionar la decisi¨®n del experto independiente sobre la supervivencia de una empresa en su fase preconcursal? Evidencia emp¨ªrica en Espa£¿a
%A Segovia-Vargas
%A Mar¨ªa Jes¨²s
%A Camacho-Mi£¿ano
%A Mar¨ªa del Mar
%J Cuadernos de Contabilidad
%D 2012
%I Scientific Electronic Library Online
%X 10% of bankrupt companies survive. the recent reform of the bankruptcy act established a pre-bankruptcy phase aimed at the reorganization of the firms without the pressure of a mandatory insolvency statement. to do this, a report from an independent expert is needed. the aim of this paper is to identify the business indicators that could help the decision of such expert. using artificial intelligence methodologies, we have found that the industry, size, profitability and belonging to a group are factors that determine the future of the company.
%K corporate insolvency
%K bankruptcy law
%K indicators
%K reorganization
%K artificial intelligence
%K bankruptcy
%K economic indicators - spain
%K artificial intelligence
%K profitability - administration
%K spain.
%U http://www.scielo.org.co/scielo.php?script=sci_abstract&pid=S0123-14722012000100005&lng=en&nrm=iso&tlng=en