<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422018000100009</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2018.1022</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Análisis de la viabilidad empresarial en el preconcurso de acreedores]]></article-title>
<article-title xml:lang="en"><![CDATA[Analysis of corporate viability in the pre-bankruptcy proceedings]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Segovia Vargas]]></surname>
<given-names><![CDATA[Maria Jesus]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Camacho Miñano]]></surname>
<given-names><![CDATA[Mara del Mar]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Complutense de Madrid  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Colegio Universitario de Estudios Financieros  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2018</year>
</pub-date>
<volume>63</volume>
<numero>1</numero>
<fpage>0</fpage>
<lpage>0</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422018000100009&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422018000100009&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422018000100009&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Las empresas en dificultades financieras pueden acogerse al preconcurso de acreedores, previo a su entrada en el proceso legal de insolvencias. El objetivo de este estudio es el posible diagnóstico de algunas características comunes que tienen las empresas con dificultades financieras para conseguir el éxito del preconcurso de acreedores, proponiendo el uso de metodologías de inteligencia artificial como complemento a los análisis tradicionales. Utilizando una muestra española de empresas en concurso y "sanas" se obtiene que los ratios de viabilidad financiera y del fondo de maniobra son determinantes para la efectividad del preconcurso. Nuestros resultados tienen importantes implicaciones para jueces, administradores concursales, auditores y gestores de empresas en concursos de acreedores.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Companies in financial difficulties can avail themselves of the pre-bankruptcy procedure, prior to its entry in the legal process of insolvency. The objective of this paper is to look for a possible diagnosis of some common distressed firm&#8217;s characteristics in order to be successful at pre-bankruptcy procedure through artificial intelligence methodologies. Using a Spanish sample of bankrupt and healthy firms, our results show that financial viability and working capital ratios are fundamental for the effectiveness of pre-bankruptcy legal procedure. These findings may help to shed light on the implications for all the stakeholders involved in a pre-bankruptcy procedure.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[preconcurso acreedores]]></kwd>
<kwd lng="es"><![CDATA[ley concursal]]></kwd>
<kwd lng="es"><![CDATA[reorganización]]></kwd>
<kwd lng="es"><![CDATA[insolvencia]]></kwd>
<kwd lng="es"><![CDATA[metodologías de inteligencia artificial]]></kwd>
<kwd lng="es"><![CDATA[G33]]></kwd>
<kwd lng="es"><![CDATA[K22]]></kwd>
<kwd lng="es"><![CDATA[M41]]></kwd>
<kwd lng="es"><![CDATA[C44]]></kwd>
<kwd lng="en"><![CDATA[pre-bankruptcy legal procedure]]></kwd>
<kwd lng="en"><![CDATA[insolvency act]]></kwd>
<kwd lng="en"><![CDATA[re-organization]]></kwd>
<kwd lng="en"><![CDATA[insolvency]]></kwd>
<kwd lng="en"><![CDATA[artificial intelligence methodology]]></kwd>
<kwd lng="en"><![CDATA[G33]]></kwd>
<kwd lng="en"><![CDATA[K22]]></kwd>
<kwd lng="en"><![CDATA[M41]]></kwd>
<kwd lng="en"><![CDATA[C44]]></kwd>
</kwd-group>
</article-meta>
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