Resumen

MORA ESPEJO, María Consuelo. Organizational deterioration, bankrupt and organizational restructure in colombian companies. Contad. Adm [online]. 2014, vol.59, n.3, pp.235-260. ISSN 0186-1042.

This document sets out the reaction to corporate restructuring undertaken by Bogota companies registered with the Superintendence of Companies of Colombia for the period 1995 - 2010, facing difficult economic times. Here, we used panel data methodology and literature review, finding that the companies in question run downsizing harmful procedures that shorten the periods of economic boom, and precipitate the closure of companies mainly large and medium sized, a fact that widens social gaps and reduces quality of life levels of the workforce in the Colombian capital.

Palabras llave : business crisis; downsizing; stakeholders; productivity; econometric model of panel data.