análisis del cese de la actividad empresarial a través del comportamiento de los stakeholders = an analysis of the stakeholders’ behavior effects on business failure situations

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ID: 137340
2013
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Abstract

El fin de este trabajo consiste en el estudio de la influencia del comportamiento de los stakeholders en el fracaso o cese de la actividad empresarial, en base a la caracterización de los datos extraídos de la información contable (Cuenta de Pérdidas y Ganancias y del Estado de Valor Añadido). Para ello, se ha seleccionado una muestra de 2.536 PYMES españolas, fracasadas la mitad de ellas, en el periodo de estudio 2006- 2009 y se ha aplicado una metodología estadística basada en el análisis univariante de diferencias de medias y en la estimación de modelos logit. Los resultados alcanzados verifican que los comportamientos de algunos stakeholders inciden en el aumento de las probabilidades de fracaso o cese de la actividad empresarial, constituyendo factores a tener en cuenta para la detección y prevención de estas situaciones o desenlaces.

The subject of this paper is to study the influence of stakeholders behaviors on the business failure or cessation, based on the information extracted from the accounting information (Profit and Loss Account and the State Value Added). To do this, we selected a sample of 2,536 Spanish SMEs, half of them failed, in the study period from 2006 to 2009 and applied a statistical methodology based on the estimation of logit models. The results verified that the behaviors of the some stakeholders influence the increased likelihood of business failure or cessation, constituting factors to be considered for detecting and preventing of these conditions or outcomes.

Reference Key
cruz2013pecunia:anlisis Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors ;Alba María Priego de la Cruz;Montserrat Manzaneque Lizano;Regino Banegas Ochovo
Journal science and engineering ethics
Year 2013
DOI
10.18002/pec.v0i16/17.1335
URL
http://revpubli.unileon.es/ojs/index.php/Pecvnia/article/view/1335
Keywords
stakeholders business failure demographyeconomics as a science

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