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Copyright of Económicas CUC is the property of Corporacion Universidad de la Costa, CUC and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The present research work called financial statements and their incidence on natural persons subject to the regime of companies covered by the patrimonial restructuring of the bankruptcy system law, identifies as the main problem the lack of financial information which must come from the accounting of the entity for user information, in the case of the Bankruptcy System Law, it refers to those creditors who have accepted that the natural person with business can continue operating until their debts are paid, which the norm does not indicate is how creditors can obtain information on the economic reality of the company if most of the EIRL people do not keep complete accounting, this is often outdated, only concentrated in tax returns, so it could not allow them to meet the requirements to benefit from said reconstruction. The objective of this work of this investigation is to demonstrate that presenting financial information, whether it is a natural or legal person, is a purely accounting dimension and it is necessary to previously make the records of the economic facts, systematize them, follow the accounting principles and standards, complementing them with the tax ones and recently financial statements may be issued so that creditors can assess whether it is viable for said natural person with a business to continue in the market or otherwise a liquidation would be best, extinguishing it. The focus of the investigation is found in the nature of the tax mechanisms in which, to encourage the business element and for savings issues, they do not force natural persons called EIRL to keep accounts, which creates information gaps, giving rise to the following questions How can an external user be informed of the economic status in a clear and precise manner without cutting off the financial statements? And if a natural person with a business can really apply the Law of the bankruptcy system? The research technique meets the requirements to be qualified as applied according to the current scope of the research and exploratory because it allows to specify the focus of the study, thus it is also considered as non-experimental, observational, correlated and qualitative, and the data has been collected through interviews with natural persons with business activity. The research technique meets the requirements to be qualified as applied in accordance with the current scope of research and exploratory because it allows specifying the focus of the study of the Financial Statements, it is necessary and essential for natural persons to be able to benefit from a patrimonial restructuring. through the Law of the Bankruptcy System, that the degree of compliance with the restructuring of a natural person is almost nil or null since said norm has not contemplated the problem of information and the cost of the same, not only at the time of presentation, if not through that lasts said restructuring. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Estudios Cooperativos is the property of Universidad Complutense de Madrid and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Predicting the bankruptcy of a company has led to several investigations. The use of financial ratios has been proposed as an indicator to measure the stability of a business unit. Altman developed a Z-Score model, which used organization's financial information to predict the probability of business failure 2-3 years in advance. The following work proposes the application of this model in Colombian companies to measure the probability of financial insolvency between the years 2016 and 2019. In order to fulfill the objective, the research was carried out under a quantitative approach. The results of the measurements show that the model can be applied as a predictive financial tool to measure the probability of financial insolvency of companies in Colombia. It can be concluded that Altman's Z model can be applied to Colombian business structures to predict financial emergency situations one, two and three years in advance. [ABSTRACT FROM AUTHOR]

Copyright of Económicas CUC is the property of Corporacion Universidad de la Costa, CUC and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Recherches en Sciences de Gestion is the property of ISEOR and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Derecho Privado (0123-4366) is the property of Universidad Externado de Colombia, Departmento de Derecho Civil and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Chilena de Derecho is the property of Revista Chilena de Derecho and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Tourism & Management Studies is the property of Escola Superior de Gestao, Hotelaria e Turismo, Universidade do Algarve and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Estudiando casos recientes de quiebras empresariales en los que los trabajadores lograron proteger sus créditos, la autora considera los factores que contribuyeron a dicho desenlace positivo. La comparación de esos casos con otros menos favorables para los asalariados pone de relieve la importancia de factores como el momento en que ocurren los hechos, las estrategias utilizadas, la originalidad de los métodos y medidas aplicados, la intervención de las autoridades pertinentes, la presión sindical, los intereses políticos o simplemente un concurso favorable de circunstancias, es decir, la suerte. Alguien, en alguna parte, ha hecho lo que había que hacer. [ABSTRACT FROM AUTHOR]

Copyright of Investigación Administrativa is the property of ESCA Santo Tomas - IPN and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad is the property of Taylor & Francis Ltd and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Ars Boni et Aequi is the property of Universidad Bernardo O'Higgins, Facultad de Derecho y Comunicacion Social and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Academia: Revista Latinoamericana de Administración is the property of Emerald Publishing Limited and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Article 84 of Law 1116 of 2006 (Colombian insolvency regime) created in Colombian law the possibility to turn into mandatory for all the creditors of an insolvent debtor the private agreement made between the majority of those creditors and the debtor. This is a completely new institution in Colombian law and turns into an example of what has been called the "privatization" of insolvency law. This article studies the institution of judicial recognition of private agreements in Colombia, in order to comprehend its implications for Colombian insolvency law. [ABSTRACT FROM AUTHOR]

Copyright of Revista Ibero-Latinoamericana de Seguros is the property of Pontificia Universidad Javeriana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)