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Martha Teresa Bernate Valbuena Fabio Enrique Gómez Meneses

Resumen

El entorno actual en el cual operan las empresas a nivel mundial implica una amplia gama de riesgos que pueden llegar a ocasionar que las compañías se declaren en bancarrota y desaparezcan. Resulta fundamental lograr prever de alguna manera este tipo circunstancias, razón por la cual múltiples autores han abordado este tema con diversos resultados. En este documento se realiza una revisión de la literatura existente sobre quiebra empresarial durante un periodo de 68 años (1950-2017), espacio de tiempo que supuso un análisis de 4,439 trabajos publicados mediante técnicas como el análisis de concurrencia de palabras clave y las redes de citas. Esta amplia revisión permitió la identificación de dos claras tendencias de investigación al respecto, la primera, relacionada con la estructura financiera de las empresas y la deuda y, la segunda, en torno a publicaciones relacionadas con técnicas, métodos y aspectos estadísticos de la predicción de la quiebra empresarial.

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Palabras Clave

quiebra empresarial, estructura financiera, deuda, capital, bibliometría

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Cómo citar
Bernate Valbuena, M. T., & Gómez Meneses, F. E. (2021). Predicción de la quiebra en las empresas. Una revisión de literatura. Revista Activos, 19(1), 112 - 142. https://doi.org/10.15332/25005278.6684
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