Resumo

GOMEZ GARCIA, Susetty Lorena  e  LEYVA FERREIRO, Grisell. Usefulness and Usage of Corporate Failure Prediction Models in Cooperatives. Cofin [online]. 2019, vol.13, suppl.1  Epub 09-Dez-2019. ISSN 2073-6061.

This paper is aimed at describing corporate failure prediction models which are dealt with the most in the body of literature on this particular subject, and identifying in what specific businesses they are used the most. Writings by such classical authors as Edward Altman, William Beaver, and James Ohlson were reviewed in order to find out how these models are used in small and medium-sized enterprises, particularly cooperatives. It was found that, despite of the number of such writings, the usage of these models in cooperatives has been scarcely studied, as well as the use of qualitative indicators, in spite of the fact that importance is attached to them.

Palavras-chave : cooperatives; corporate failure; financial indicators..

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