Keywords
Prediction Models
Decision Trees
Finance
How to Cite
Abstract
In this paper, a corporate bankruptcy prediction model is proposed for the agroindustrial companies located in Machala, Ecuador. This model was built using the financial indicators of 311 companies listed in the information portal of Superintendencia de Compa\~n\'ias del Ecuador. As a result, the decision tree based prediction model has an accuracy of 78.57\% which is more acceptable than other models proposed in the literature. Finally, the model was applied in fiscal year 2018, obtaining an early warning for 190 companies, which suggests a thorough review of their accounting-financial situation to avoid possible future issues and safeguard the economy of the region and the jobs that these companies provide.
References
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