Examinando por Materia "Insolvencia en EPS"

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    Modelo de clasificación de insolvencia en Entidades Prestadoras de Salud (EPS) mediante redes neuronales
    (Universidad EAFIT, 2025) Muñoz Calderón, Cindy Lorena; Silva Castro, Jaime Andrés; Támara Ayús, Armando Lenin
    Health Provider Entities (EPS) are the institutions responsible for managing the resources of Colombia’s healthcare system, thereby ensuring the provision of basic health services. This research aims to develop an insolvency classification model for EPS using the statistical technique of neural networks. The database comprises 51 EPS registered in the EMIS University database, providing financial variables to the model, complemented by non-financial variables (location and age). Four classification models are built and compared using Altman’s Z-Score model as a reference. Among them, the decision tree model stands out for its accuracy in predicting financial insolvency. Additionally, the constructed models identify the variables with the greatest impact on default risk, including ROE, net profit/loss, and current ratio, which significantly influence insolvency risk.