La aplicacion del modelo Altman para la determinacion de las quiebras en las pequenas y medianas empresas (PYMES) en Puerto Rico.

摘要

This investigation is part of the requirements of the doctoral program (DBA) in Business Administration with specialization in Management. This study analyzes the variables that involve in the decision of a small business to apply for the federal protection of bankruptcy. This investigation pretends to increase the knowledge of the tendencies of the reasons that takes a small business to close. This information would be helpful for small business owners who need more information to determine with enough knowledge the evaluation criteria needed to make an inform decision of bankruptcy depending the characteristics of the business. On the other hand, this study will be very helpful for institutions that give credit to small business.;It is necessary to analyze the general behavior of small and medium businesses and determine if any criteria exist that the financing institutions should evaluate or improve to give credit to this type of business. It is very important that the financing institutions know the market of small and medium businesses so they can establish a strong business relationship and at the same time make contributions to the economy. These small and m?um businesses have the ability to be the source to create new jobs, on economic sectors that are a strong support that guide our economy such as the manufacturing industry, the construction industry and the retail sector (Congress, 2008).