Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/4263
Título: Corporate failure analysis: the case of small business sector of Valencia, Spain
ANÁLISIS DEL FRACASO EMPRESARIAL EN EL SECTOR DE LA MICROEMPRESA Y PEQUEÑA EMPRESA VALENCIANA
Palavras-chave: Insolvencia; Fracaso empresarial; Análisis univariante; Microempresas; Bankruptcy; Business failure; Univariante analysis; Small busine
Editora / Evento / Instituição: REVISTA DE CONTABILIDADE DO MESTRADO EM CIÊNCIAS CONTÁBEIS DA UERJ
Descrição: In the study, in addition to providing additional empirical evidence in this field of research is to determine the usefulness of financial information provided by the type of companies that are the subject of analysis, evaluating in particular the possibility that the company undergoes processes degeneration that lead to financial failure and in some cases their subsequent disappearance. To achieve this we will carry out various statistical analysis on a sample of financial data of small and micro enterprises belonging tovarious productive sectors. Try also to assess whether his information is useful for descriptive and predictive, it is right to review if their jobs without question its reliability. Keywords: Bankruptcy; Business failure; Univariante analysis; Small business.
Con el estudio realizado, además de aportar evidencia empírica adicional en este campo de investigación, se pretende constatar la utilidad de la información financiera ofrecida por el tipo de empresas que son objeto de análisis, valorando en especial la posibilidad de que la empresa sufra procesos de degeneración financiera que la conduzcan al fracaso y en algunos casos a su posterior desaparición. Para alcanzar este fin llevaremos a cabo diversos análisis estadísticos sobre una muestra de datos financieros de pequeñas empresas y microempresas pertenecientes a varios sectores productivos. Intentaremos, asimismo, evaluar si su información contable es útil con fines descriptivos y predictivos, estudiando si es acertado su empleo sin cuestionarse su fiabilidad. Palabras Clave: Insolvencia; Fracaso empresarial; Análisis univariante; Microempresas. CORPORATE FAILURE ANALYSIS: THE CASE OF SMALL BUSINESS SECTOR OF VALENCIA, SPAIN ABSTRACT In the study, in addition to providing additional empirical evidence in this field of research is to determine the usefulness of financial information provided by the type of companies that are the subject of analysis, evaluating in particular the possibility that the company undergoes processes degeneration that lead to financial failure and in some cases their subsequent disappearance. To achieve this we will carry out various statistical analysis on a sample of financial data of small and micro enterprises belonging to various productive sectors. Try also to assess whether his information is useful for descriptive and predictive, it is right to review if their jobs without question its reliability. Keywords: Bankruptcy; Business failure; Univariante analysis; Small busine
URI: http://rebacc.crcrj.org.br/handle/123456789/4263
Outros identificadores: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/UERJ/article/view/602
Aparece nas coleções:Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ

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