ORTIZ PABLO ARNALDO
Artículos
Título:
Classification trees as a tool to predict financial difficulties in Latam companies through their accounting
Autor/es:
ORTIZ, PABLO ARNALDO
Revista:
Contaduría y Administración
Editorial:
Facultad de Contaduría y Administración, UNAM
Referencias:
Lugar: Ciudad de México; Año: 2018 vol. 63 p. 205 - 205
ISSN:
0186-1042
Resumen:
he analysis of the accounting information of companies is relevant to detect situations of financial vulnerability. Although this information is usually available to those companies that trade in different stock markets, there is generally no explicit characterization that refers to its financial situation (i.e., in crisis or healthy). In this context, the objective of this work is to explore the incidence of certain accounting ratios on the financial situation of companies from different Latin American markets: Chile, Peru and Argentina, based on the accounting statements that correspond to the 2001-2011 period. To detect the main accounting ratios that influence companies in crisis, recursive methods were applied: Classification Trees. In this manner, the aim is to have tools that allow predicting the financial status of companies. Profitabilityproved to be a determining factor in all markets, with a strong incidence in the classification of companies. It was subsequently excluded