El rol de los stakeholders en situaciones de fracaso empresarial: Un enfoque empírico mediante boosting

Understanding the stakeholders’ role in a business failure situation: An empirical boosting approach

Palabras clave: Stakeholders, fracaso empresarial, metodología de boosting, importancia relativa

Resumen

Este estudio investiga el rol de los stakeholders en situaciones de fracaso empresarial. En concreto, analiza qué stakeholders primarios tienen impacto en la probabilidad de fracaso de una empresa y cómo lo ejercen. También propone un orden de priorización de los stakeholders primarios con la finalidad de ofrecer a los gestores empresariales información útil para que, ante situaciones de crisis financiera, orienten sus decisiones a reducir la aparición de conflictos de intereses que pueden afectar a la sostenibilidad de la empresa a largo plazo. De esta forma, se ha tomado una muestra de 2.352 pymes españolas, 1.176 empresas sanas emparejadas con 1.176 empresas fracasadas, de las que se han extraído datos económico-financieros de sus cuentas anuales y a los que se han aplicado las metodologías de regresión logística y boosting. Los resultados obtenidos indican que los stakeholders primarios tienen efecto estadísticamente significativo en la probabilidad de fracaso empresarial.  Además, los resultados presentan un ranking de stakeholders primarios en relación con su impacto en la probabilidad de fracaso empresarial ante contextos de crisis financiera. De esta forma, este estudio propone una guía útil para los gestores mostrando los roles de los stakeholders primarios ​​y su orden de prioridad ante una situación de fracaso empresarial.

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01-01-2020
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Priego-de-la-Cruz, A. M., Alfaro-Cortés, E., & Manzaneque-Lizano, M. (2020). El rol de los stakeholders en situaciones de fracaso empresarial: Un enfoque empírico mediante boosting. Revista De Contabilidad - Spanish Accounting Review, 23(1), 113-126. https://doi.org/10.6018/rcsar.369321
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