{"id":86050,"date":"2018-03-10T00:10:33","date_gmt":"2018-03-10T00:10:33","guid":{"rendered":""},"modified":"2018-03-10T00:10:33","modified_gmt":"2018-03-10T00:10:33","slug":"los-modelos-contables-financieros-de-prediccion-de-la-insolvencia-empresarial-una-aportacion-y-su-aplicacion-a-una-muestra-de-empresas-de-los-sectores-textil-y-confeccion-de-la-provincia-de-barcelona","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/los-modelos-contables-financieros-de-prediccion-de-la-insolvencia-empresarial-una-aportacion-y-su-aplicacion-a-una-muestra-de-empresas-de-los-sectores-textil-y-confeccion-de-la-provincia-de-barcelona\/","title":{"rendered":"Los modelos contables-financieros de predicci\u00f3n de la insolvencia empresarial una aportaci\u00f3n y su aplicaci\u00f3n a una muestra de empresas de los sectores textil y confecci\u00f3n de la provincia de barcelona (1994-1997)"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Antonio Somoza L\u00f3pez <\/strong><\/h2>\n<p>Esta teis tiene como objetivo principal la apliaci\u00f3n de los diferentes modelos contables y financieros a una muestra de empresas de los sectores textil y confecci\u00f3n de la provincia de barcelona, para el per\u00edodo 1994-1997. tras un exhaustivo examen de la literatura previa as\u00ed como del sector, la primera parte centra su atenci\u00f3n en obtener un modelo.  que logre discriminar entre empresas que sufrieron una suspensi\u00f3n de pagos y otras solventes. Para ello se realilza una proceso de retroceso en el tiempo (3 a\u00f1os previos a la declaraci\u00f3n de insolventes) y se utilizan las dos t\u00e9cnicas estad\u00edsticas al uso (logit y an\u00e1lisis discriminante m\u00faltiple). se concluye que ambas permiten obtener resultados similares, aunque con un mejor comportamiento de la primera. La segunda parte consiste en la experimentaci\u00f3n con los mejores modelos, a trav\u00e9s de la incorporaci\u00f3n de variables cualitativas (que logran mejorarlos); variables macroecon\u00f3micas y sectoriales (no lo consiguen), y, por \u00faltimo una alternativa a la selecci\u00f3n de ratios por la literatura, a trav\u00e9s del modelo de flexibilidad financiera.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Los modelos contables-financieros de predicci\u00f3n de la insolvencia empresarial una aportaci\u00f3n y su aplicaci\u00f3n a una muestra de empresas de los sectores textil y confecci\u00f3n de la provincia de barcelona (1994-1997)<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Los modelos contables-financieros de predicci\u00f3n de la insolvencia empresarial una aportaci\u00f3n y su aplicaci\u00f3n a una muestra de empresas de los sectores textil y confecci\u00f3n de la provincia de barcelona (1994-1997) <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Antonio Somoza L\u00f3pez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Barcelona<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 18\/07\/2000<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Josep Vallverd\u00fa Calafell<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: ignasi Casanovas parella <\/li>\n<li>Francisco Gabas trigo (vocal)<\/li>\n<li>m\u00e1ximo Borrell vidal (vocal)<\/li>\n<li>joaquina Laffarga briones (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Antonio Somoza L\u00f3pez Esta teis tiene como objetivo principal la apliaci\u00f3n de los diferentes modelos contables y [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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