Factores determinantes de las quiebras en microempresas

  1. Vázquez Cueto, María José 1
  2. Irimia-Diéguez, Ana 1
  3. Blanco Oliver, Antonio José 1
  1. 1 Universidad de Sevilla
    info

    Universidad de Sevilla

    Sevilla, España

    ROR https://ror.org/03yxnpp24

Revista:
Anales de ASEPUMA

ISSN: 2171-892X

Ano de publicación: 2014

Número: 22

Tipo: Artigo

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Resumo

The small and medium enterprises are one of the main drivers of European economies. A large percentage consists of microenterprises that generate the most part of employment. Today this business segment is suffering the financial crisis, with the consequent increase in the rate of destruction of the same. So develop specific models for these bankruptcy and identify variables with greater explanatory power is challenging. So this study is becoming a pioneering work in this field in both the methodology used and the sector to which it applies, which has a higher opacity. Based on financial and non-financial variables that have been used with relative success in predicting bankruptcy in general, we try to determine which ones are affecting more to microfirms. We use a nonparametric learning technique based on the rough sets, which apply to a sample of UK firms, balanced on its failed situation and its familiar character, which determines the results.

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