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Contaduría y administración
versão impressa ISSN 0186-1042
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LAGUILLO, Gonzalo; CASTILLO, Agustín del; FERNANDEZ, Manuel Ángel e BECERRA, Rafael. Focused vs unfocused models for bankruptcy prediction: Empirical evidence for Spain. Contad. Adm [online]. 2019, vol.64, n.2. Epub 10-Dez-2019. ISSN 0186-1042. https://doi.org/10.22201/fca.24488410e.2018.1488.
Using financial information from Spanish companies belonging to different economic sectors, this study has developed focused and unfocused models for bankruptcy prediction. The comparison of both types of models has allowed us to determine the superiority of unfocused models, which in most cases show a great predictive capacity and reduce the elaboration cost of numerous focused models. This study also provides insight into the variables that explain bankrupt-cy in different economic sectors and helps decision making on the use of a specific model of bankruptcy prediction.
Palavras-chave : C53; G33; bankruptcy prediction; financial ratios; logistic regression; economic sectors.