التفاصيل البيبلوغرافية
| العنوان: |
A Decision Tree Approach for Predicting Insolvency of SMEs: An Empirical Research in Spain. |
| المؤلفون: |
NAVARRO-GALERA, ANDRÉS, LARA-RUBIO, JUAN, NOVOA-HERNÁNDEZ, PAVEL, CRUZ, CARLOS |
| المصدر: |
Journal of Multiple-Valued Logic & Soft Computing; 2024, Vol. 43 Issue 1/2, p23-37, 15p |
| مصطلحات موضوعية: |
SMALL business, DECISION trees, EMPIRICAL research, BANKRUPTCY, FORECASTING, DEPENDENT variables |
| مصطلحات جغرافية: |
SPAIN |
| مستخلص: |
This paper addresses the problem of insolvency prediction in Spanish SMEs from a binary classification perspective. From a dataset containing more than 325 dependent variables of different natures (including demographic and economic-financial) and 17562 SMEs, a decision tree has been fitted that with a 0.93 accuracy predicts the state of a company and allows it to identify the most relevant variables in such prediction. The results obtained indicate that, in general, insolvency can be predicted from very few financial variables and with an anticipation of more than 10 years before the insolvency event. As a result, it is possible to provide early warnings to SMEs based on the indicators identified. [ABSTRACT FROM AUTHOR] |
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| قاعدة البيانات: |
Complementary Index |
