Abstract

RAMIREZ, Manrique Hernández -. A financing guideline for the detection of bankruptcy with the aid of a multiple discriminating analysis. InterSedes [online]. 2014, vol.15, n.32, pp.4-19. ISSN 2215-2458.

Details are analyzed and forecast models of financial problems known as Altman Z-Scores for the Latin American context. This paper explains its uses and applications using the example listed company some Costa Ricans, however, the model can be applied to small companies, medium or large, whether open or closed capital, engaged in various economic activities in general and that have with basic accounting. We suggest the incorporation of the metric in the arsenal of analytical tools that are taught in business programs in that specialty at both undergraduate and postgraduate level. In turn recommended for use in activities of credit risk rating as an important indicator for assessing risks and opportunities for future success or failure of new businesses in our markets, because the data required for its implementation is very simple.

Keywords : Z-scores; Latin American; Costa Rican firm; Credit Risk; New Ventures.

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