<?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>S0186-10422021000400105</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2021.2708</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Sensibilidad de las calificaciones crediticias a elasticidades de las razones financieras respecto a variables macroeconómicas: un modelo de árboles de decisión clasificadores para las empresas mexicanas]]></article-title>
<article-title xml:lang="en"><![CDATA[Sensitivity of credit ratings to elasticities of financial ratios with respect to macroeconomic variables: A classifier decision tree model for Mexican companies]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Parada Rojas]]></surname>
<given-names><![CDATA[Ana Cecilia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Razo De Anda]]></surname>
<given-names><![CDATA[Jorge Omar]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cruz Aké]]></surname>
<given-names><![CDATA[Salvador]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Instituto Politécnico Nacional Escuela Superior de Economía ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<volume>66</volume>
<numero>4</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422021000400105&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422021000400105&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422021000400105&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Los factores que influyen en un cambio de calificación crediticia se desconocen porque el proceso de asignación depende de empresas privadas, por lo que identificar estos factores en combinación con determinadas situaciones macroeconómicas es fundamental para gestionar el riesgo crediticio, más allá del proceso privado de asignación de calificaciones. El objetivo de este artículo es determinar un conjunto de reglas que permitan a la gerencia de la empresa anticipar el cambio en la calificación crediticia de una empresa mexicana, considerando los niveles de elasticidad de sus razones financieras a variables macroeconómicas desde un enfoque de minería de datos, a través de un proceso iterativo de ajuste de regresión logística y un modelo de árbol de decisión clasificador utilizando datos públicos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The factors that influence a change in credit rating are unknown because the allocation process depends on private companies, so identifying these factors in combination with certain macroeconomic situations is essential to manage the credit risk, beyond the private process of assigning grades. The objective of this paper is to determine a set of rules that allow to firm&#8217;s management to anticipate the change in the credit rating of a Mexican firm, considering the levels of elasticity of its financial ratios to macroeconomic variables from a data mining approach, through an iterative logit regression fitting process and a classification decision tree model using public data.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Riesgo crédito]]></kwd>
<kwd lng="es"><![CDATA[Árboles de regresión y clasificación]]></kwd>
<kwd lng="es"><![CDATA[Minería de datos]]></kwd>
<kwd lng="en"><![CDATA[Credit risk]]></kwd>
<kwd lng="en"><![CDATA[Classification and regression trees]]></kwd>
<kwd lng="en"><![CDATA[Data mining]]></kwd>
</kwd-group>
</article-meta>
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