Model for measuring the risk of corporate failure: SMEs in Colombia, a case study

The paper shows a mathematical description of the operational and logistic regression technique based on lectures by authors who have profoundly worked its empirical application. The concept of credit risk is defined in a statistical context. A description of economic activities co...

Full description

Autores:
Tipo de recurso:
Article of journal
Fecha de publicación:
2019
Institución:
Universidad Católica de Pereira
Repositorio:
Repositorio Institucional - RIBUC
Idioma:
spa
OAI Identifier:
oai:repositorio.ucp.edu.co:10785/9798
Acceso en línea:
https://revistas.ucp.edu.co/index.php/entrecienciaeingenieria/article/view/580
http://hdl.handle.net/10785/9798
Palabra clave:
Rights
openAccess
License
Derechos de autor 2019 Entre Ciencia e Ingeniería
id RepoRIBUC2_f5c3703019ec6fd728b440ea8404c4fc
oai_identifier_str oai:repositorio.ucp.edu.co:10785/9798
network_acronym_str RepoRIBUC2
network_name_str Repositorio Institucional - RIBUC
repository_id_str
spelling 2022-06-01T19:08:34Z2022-06-01T19:08:34Z2019-07-18https://revistas.ucp.edu.co/index.php/entrecienciaeingenieria/article/view/580http://hdl.handle.net/10785/9798The paper shows a mathematical description of the operational and logistic regression technique based on lectures by authors who have profoundly worked its empirical application. The concept of credit risk is defined in a statistical context. A description of economic activities considered in the study. Then, construction was synthesized in 19 SPSS logistic regression model: definition of group training and selection of variables related to business solvency. Finally,results are presented in tables, with the coding of variables, statistical goodness of fit and predictive power to determine the probability that an SME company insolvent fall and create a risk to creditors. It was found that companies reported accumulated losses are eight times more likely to fall insolvent companies with positive retained earnings.El documento muestra una descripción matemática y operativa de la técnica de regresión logística de acuerdo a disertaciones de autores que han trabajadoprofundamente su aplicación empírica. Se define el concepto de riesgo de crédito en un contexto estadístico. Sigue una descripción de las actividades económicas consideradas en el estudio. Luego, se sintetiza la construcción en SPSS 19 del modelo de regresión logística: definición del grupo de  entrenamiento y la selección de variables relacionadas con la solvencia empresarial. Finalmente, los resultados se presentan en tablas, con la codificación delas variables, estadísticos de bondad de ajuste y de poder de pronóstico para determinar la probabilidad de que una empresa PYME caiga en estado de insolvencia y genere un riesgo a sus acreedores. Se encontró que las empresas que reportaron pérdidas acumuladas tienen ocho veces más probabilidades decaer en estado de insolvencia que las empresas con utilidades acumuladas positivas.application/pdfspaUniversidad Católica de Pereirahttps://revistas.ucp.edu.co/index.php/entrecienciaeingenieria/article/view/580/592Derechos de autor 2019 Entre Ciencia e Ingenieríahttps://creativecommons.org/licenses/by-nc/4.0/deed.es_EShttps://creativecommons.org/licenses/by-nc/4.0/deed.es_ESinfo:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Entre ciencia e ingeniería; Vol 8 No 16 (2014); 16-28Entre Ciencia e Ingeniería; Vol. 8 Núm. 16 (2014); 16-28Entre ciencia e ingeniería; v. 8 n. 16 (2014); 16-282539-41691909-8367Model for measuring the risk of corporate failure: SMEs in Colombia, a case studyModelo para la medición del riesgo de insolvencia empresarial: PYME de Colombia, un caso de estudioArtículo de revistahttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a85info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionCruz Trejos, Eduardo ArturoEspinosa Peña, JaimeAristizábal Hernández, SergioPublication10785/9798oai:repositorio.ucp.edu.co:10785/97982025-01-27 19:00:24.979https://creativecommons.org/licenses/by-nc/4.0/deed.es_ESDerechos de autor 2019 Entre Ciencia e Ingenieríametadata.onlyhttps://repositorio.ucp.edu.coRepositorio Institucional de la Universidad Católica de Pereira - RIBUCbdigital@metabiblioteca.com
dc.title.eng.fl_str_mv Model for measuring the risk of corporate failure: SMEs in Colombia, a case study
dc.title.spa.fl_str_mv Modelo para la medición del riesgo de insolvencia empresarial: PYME de Colombia, un caso de estudio
title Model for measuring the risk of corporate failure: SMEs in Colombia, a case study
spellingShingle Model for measuring the risk of corporate failure: SMEs in Colombia, a case study
title_short Model for measuring the risk of corporate failure: SMEs in Colombia, a case study
title_full Model for measuring the risk of corporate failure: SMEs in Colombia, a case study
title_fullStr Model for measuring the risk of corporate failure: SMEs in Colombia, a case study
title_full_unstemmed Model for measuring the risk of corporate failure: SMEs in Colombia, a case study
title_sort Model for measuring the risk of corporate failure: SMEs in Colombia, a case study
description The paper shows a mathematical description of the operational and logistic regression technique based on lectures by authors who have profoundly worked its empirical application. The concept of credit risk is defined in a statistical context. A description of economic activities considered in the study. Then, construction was synthesized in 19 SPSS logistic regression model: definition of group training and selection of variables related to business solvency. Finally,results are presented in tables, with the coding of variables, statistical goodness of fit and predictive power to determine the probability that an SME company insolvent fall and create a risk to creditors. It was found that companies reported accumulated losses are eight times more likely to fall insolvent companies with positive retained earnings.
publishDate 2019
dc.date.issued.none.fl_str_mv 2019-07-18
dc.date.accessioned.none.fl_str_mv 2022-06-01T19:08:34Z
dc.date.available.none.fl_str_mv 2022-06-01T19:08:34Z
dc.type.spa.fl_str_mv Artículo de revista
dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_2df8fbb1
dc.type.coar.none.fl_str_mv http://purl.org/coar/resource_type/c_6501
dc.type.coarversion.none.fl_str_mv http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.driver.none.fl_str_mv info:eu-repo/semantics/article
dc.type.version.none.fl_str_mv info:eu-repo/semantics/publishedVersion
format http://purl.org/coar/resource_type/c_6501
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistas.ucp.edu.co/index.php/entrecienciaeingenieria/article/view/580
dc.identifier.uri.none.fl_str_mv http://hdl.handle.net/10785/9798
url https://revistas.ucp.edu.co/index.php/entrecienciaeingenieria/article/view/580
http://hdl.handle.net/10785/9798
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistas.ucp.edu.co/index.php/entrecienciaeingenieria/article/view/580/592
dc.rights.spa.fl_str_mv Derechos de autor 2019 Entre Ciencia e Ingeniería
https://creativecommons.org/licenses/by-nc/4.0/deed.es_ES
dc.rights.uri.spa.fl_str_mv https://creativecommons.org/licenses/by-nc/4.0/deed.es_ES
dc.rights.accessrights.spa.fl_str_mv info:eu-repo/semantics/openAccess
dc.rights.coar.spa.fl_str_mv http://purl.org/coar/access_right/c_abf2
rights_invalid_str_mv Derechos de autor 2019 Entre Ciencia e Ingeniería
https://creativecommons.org/licenses/by-nc/4.0/deed.es_ES
http://purl.org/coar/access_right/c_abf2
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.spa.fl_str_mv Universidad Católica de Pereira
dc.source.eng.fl_str_mv Entre ciencia e ingeniería; Vol 8 No 16 (2014); 16-28
dc.source.spa.fl_str_mv Entre Ciencia e Ingeniería; Vol. 8 Núm. 16 (2014); 16-28
dc.source.por.fl_str_mv Entre ciencia e ingeniería; v. 8 n. 16 (2014); 16-28
dc.source.none.fl_str_mv 2539-4169
1909-8367
institution Universidad Católica de Pereira
repository.name.fl_str_mv Repositorio Institucional de la Universidad Católica de Pereira - RIBUC
repository.mail.fl_str_mv bdigital@metabiblioteca.com
_version_ 1831929602736390144