Resumen

SEGOVIA-VARGAS, María Jesús  y  CAMACHO-MINANO, María del Mar. Which Financial Indicators Could Influence the Decision of the Independent Expert on the Survival of a Company going through a Pre-Bankruptcy Phase? Empirical Evidence in Spain. Cuad. Contab. [online]. 2012, vol.13, n.32, pp.'97-119'. ISSN 0123-1472.

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.

Palabras clave : Corporate insolvency; bankruptcy law; indicators; reorganization; artificial intelligence; Bankruptcy; Economic indicators - Spain; Artificial intelligence; Profitability - Administration, Spain.

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