Análisis económico de los modelos de predicción de quiebra empresarial.

This paper summarizes the academic material published about the analysis of the company's financial failure and presents the latest developments in this field. We compare different models and statistical methods have been used to predict insolvency. We distinguish the main issues in the difficulty of measuring the bankruptcy using financial statements. The difficulties of predicting the future value of the company is the main part in the daily work of a financial advisor.