Análisis de la predicción de los modelos Z en los CEE de Galicia

  1. Juan Torrelles Manent 1
  2. María Celia López Penabad 1
  3. José Manuel Maside Sanfiz 1
  1. 1 Universidade de Santiago de Compostela
    info

    Universidade de Santiago de Compostela

    Santiago de Compostela, España

    ROR https://ror.org/030eybx10

Book:
XXX Jornadas Luso-Espanholas de Gestão Científica: cooperação transfronteiriça. Desenvolvimento e coesão territorial. Livro de resumos
  1. PaulaOdete Fernandes

Publisher: Instituto Politécnico de Bragança

ISBN: 978-972-745-273-6

Year of publication: 2020

Pages: 191

Congress: Jornadas Hispanolusas de Gestión Científica (30. 2020. Bragança)

Type: Conference paper

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Abstract

The Sheltered Workshops (SW) play an important role in supporting the labor integration of people with disabilities. Anticipating the financial difficulties that could be had and thus maintaining the jobs, justifies the analysis of the extent to which the Z models could be used as a tool for predicting financial insolvency in the Galician SW. First, we calculate the Z´ models of Altman and the Z model of Amat (1990) to a sample of 92 SW with and without profit during the period 2008-2017. Subsequently, we will calculate the dispersion measures for the 21 closed centers, and we will analyze their components. We conclude that the insolvency and closing prediction capacity for the Altman Z is higher than the Amat Z in this scenario

Data source: Dialnet