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Record W1989001202 · doi:10.1016/s1138-4891(12)70037-7

Variables y Modelos Para La Identificación y Predicción Del Fracaso Empresarial: Revisión de La Investigación Empírica Reciente

2012· article· es· W1989001202 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

fundA Canadian funder is recorded on the work.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueRevista de Contabilidad · 2012
Typearticle
Languagees
FieldBusiness, Management and Accounting
TopicFinancial Distress and Bankruptcy Prediction
Canadian institutionsnot available
FundersUniversidad de OviedoUniversidad Politécnica de CartagenaYork UniversityUniversity of CambridgeArizona State University
KeywordsHumanitiesPhilosophyPolitical science

Abstract

fetched live from OpenAlex

Este trabajo analiza la evolución en el tiempo de los estudios sobre fracaso empresarial. Con carácter general, partimos de la revisión crítica realizada en la literatura previa, y aportamos un análisis de la evidencia empírica adicional, con especial atención a la obtenida durante la última década. Pero además, para subsanar algunas deficiencias detectadas en las revisiones anteriores, nos ocupamos de tres aspectos, que pueden considerarse la principal contribución de este trabajo: primero, analizamos la evolución en las últimas décadas del concepto de fracaso empresarial o fallido, detectando cierta evolución desde la identificación hacia la predicción; segundo, analizamos las variables empleadas en los modelos, aportando un estudio de los rasgos empresariales que se representan con las variables (frente al tradicional análisis de frecuencia de las propias variables individuales), siendo los resultados más acordes con los planteamientos y desarrollos teóricos clásicos sobre el fracaso empresarial; y, finalmente, destacamos los puntos fuertes y débiles de las metodologías que, por su reciente aparición, no habían sido analizadas o muy poco por revisiones anteriores: las técnicas de inteligencia artificial y el análisis envolvente de datos (DEA). Adicionalmente, integramos en la revisión el numeroso grupo de trabajos empíricos publicados en España sobre la cuestión, y que no aparecían en ninguna de las revisiones previas analizadas. This work analyzes the evolution of business failure literature. In it, we consider previous critical revisions, contributing with the analysis of additional empirical evidence, paying special attention to the last decade. In order to make up for some deficiencies detected in previous revisions, we deal with three aspects that can be considered the main contribution of this work. First, we analyze the business failure concept during the last decades, detecting, from identification to prediction, certain evolution. Second, we analyze the variables used in the different models, adding –to the traditional frequency analysis of the individual variables– a study of the business features proxied by the variables, obtaining rankings more in line with the classical theoretical approaches and developments on business failure. Finally, we illustrate the salient strengths and weaknesses of the recently, and scarcely analyzed methodologies, such as artificial intelligence techniques and data envelopment analyses (DEA). In addition, we incorporate a large group of empirical works on this matter published in Spain, missing in the previous revision works examined.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.005
metaresearch head score (Gemma)0.003
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow), Scholarly communication
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.637
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0050.003
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0010.001
Bibliometrics0.0000.001
Science and technology studies0.0010.001
Scholarly communication0.0040.003
Open science0.0010.001
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0010.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.018
GPT teacher head0.271
Teacher spread0.253 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it