Examinando por Materia "QUIEBRA"
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Ítem Acercamiento al proceso concursal de insolvencia transfronteriza(Universidad EAFIT, 2012-10) Restrepo Trujillo, Andrea; Herrera Bernal, Andrés Guillermo; Ceballos Velásquez, AlbertoÍtem Análisis comparativo entre la Ley 1116 de 2006 y el Decreto 560 de 2020 : los incentivos económicos de cara a la función conservativa en los procesos de insolvencia(Universidad EAFIT, 2023) Jiménez Reales, Cristian Daniel; Martínez de Ávila, Jorge Enrique; Villa García, Luis FelipeThe corporate insolvency regime in Colombia is framed in Law 1116 of 2006, such regulatory provision arose because of the advances that had been achieved in the country in insolvency matters, mostly through decrees, and that served as a starting point for the current Colombian insolvency regime. Law 1116 was issued in 2006, and has been complemented by subsequent provisions that have contributed to form a regulatory framework in terms of insolvency law, such as Decree 1429 of 2010, which have contributed to further strengthen the regulatory body of insolvency law in Colombia, however, economic incentives and disparities between rules issued during the pandemic remain a pending task, the insolvency processes regulated by Decree 560 of 2020 during the COVID-19 pandemic allowed companies to initiate more agile and efficient processes during the crisis pandemic, which achieved the protection of credit, employment and the company by enforcing the conservative function of insolvency law. Therefore, it is essential that the incentives that showed very good results in the 2020 crisis are maintained over time and can contribute to further improve the national economy.Publicación Análisis de escisión en una empresa con 3 líneas de negocio en diferentes sectores económicos(Universidad EAFIT, 2024) Aguirre Valencia, Jessica Edith; Carabali Arango, Luis Carlos; Tamara Ayus, Armando LeninÍtem Análisis de generación de valor en una empresa del sector agrícola en Manizales(Universidad EAFIT, 2023) Toro Bravo, Maria Fernanda; Támara Ayús, Armando LeninÍtem Análisis de las aerolíneas en Colombia : estructura financiera y probabilidad de quiebra(Universidad EAFIT, 2023) Marín Marín, Ana Delfy; López Meneses, Jessica Leandra; Téllez Falla, Diego FernandoDifferent airlines have closed their operations due to financial difficulties, agravated by the COVID-19 pandemic, accompanied by the increase in fuel prices because of the conflict in Ukraine. The aim of this study is to carry out a DuPont analysis of the indicators of financial leverage, profit margin on sales and efficiency in the operation of assets. To determine the financial performance and the possible economic factors that can lead to insolvency situations for airlines in Colombia comparing them with another regions of the world in the last four years (2019 to 2022). Furthermore, under Altman's Z2-score model, one of the most used for estimating the risk of bankruptcy in companies from different sectors, the aim is to determine the state of the financial health of the companies studied and the possible risk of bankruptcy. The information from the financial statements of sixteen companies was taken as a basis, four of which are Colombian companies, nine are from other regions of America and three from countries located in another ontinents, recognized worldwide as the most profitable in the world in 2022 (Conocedores.com, 2023). Of the sixteen airlines, nine operate under the low-cost model and the other seven with the regular model. The results reflect that they do not have a healthy financial situation and 81 percent present financial insolvency and a high probability of bankruptcy. The findings could be significant for managers, executives and those responsible for the sector, allowing them to make preventive decisions in crisis situations.Ítem Análisis de procesos de insolvencia empresarial contenidos en La Ley 1116 de 2006, Decreto 560 de 2020, y 772 de 2020 en el marco de La pandemia generada por el Covid-19(Universidad EAFIT, 2021) Buriticá Correa, Santiago; Restrepo Perez, Gabriel; Londoño Correa, SantiagoPublicación Análisis de quiebra empresarial ante escenarios de contracción de la oferta y la demanda ocasionados por el Covid-19 : un estudio del sector comercio colombiano(Universidad EAFIT, 2021) Urán González, Ana María; Arjona, MateoPublicación Análisis y diversificación de fuentes de financiación para la gestión del capital de trabajo caso de estudio : París Constructor(Universidad EAFIT, 2024) Uribe Isaza, Jonathan; Reyes Castaño, María Johana; Téllez, Diego FernandoThis case study addresses the factors that currently affect the construction sector in Colombia, with a specific focus on Paris Constructor, a company dedicated to the commercialization of construction materials, considering macroeconomic aspects such as economic growth, interest rates, inflation and political stability that impact the demand for housing, public and private infrastructure and trade. The current reality that this sector is going through highlights the importance of working capital and its efficient management for the medium and long-term financial health of companies operating in construction. This is how financing sources influence the ability to maintain and manage working capital, mitigating liquidity, credit and operational risks, and become the challenge that Paris Constructor faces when addressing its sustainability in difficult times such as those experienced by the sector.Ítem Bankruptcy and loans in Puerto Rico: an exploratory overview of their relationship(Universidad EAFIT, 2013-06-30) Álvarez, Marta; Facultad de Administración de Empresas de la Universidad de Puerto Rico.Ítem Causas de insolvencia económica y estrategias para su solución en pequeñas y medianas empresas del calzado en Bogotá: Barrio Restrepo(2018) González Naranjo, Lucio Fernando; Prieto Taborda, Felipe Andrés; Gaitán Riaño, Sandra ConstanzaThe study of the economic causes of insolvency in small and medium enterprises, is considered of great importance due to the high business mortality have been presenting these enterprises in Colombian industry -- This issue has become a key factor for the country's economy that impacts the employment rate and quality of Colombians way of life -- This project seeks to analyze the financial system scheme of small and medium enterprises in the footwear industry in Bogotá - Colombia and generate mitigations strategies -- For this purpose, a survey will be designed and applied to managers of small and medium-sized companies in the industry under study -- For the selection of the sample will be taken as a reference the companies of the footwear industry of Barrio Restrepo neighborhood in Bogota, that in the last two years have presented financial loss and based on the financial statements reported to the Superintendence during 2015 and 2016 -- The result shows that a high percentage of the companies that answered the survey, consider that they have one or more alerts, which if not dealt with properly, can lead them to enter into insolvency groundsÍtem Determinantes de la quiebra empresarial Almacenes la 14(Universidad EAFIT, 2022) Córdoba León, Carlos Edmundo; Portilla Rico, Jesús David; Vergara Garavito, Judith CeciliaÍtem Determinantes financieros del fracaso empresarial en Colombia(Universidad EAFIT, 2021) Vega Cabrera, Ana Patricia; Garzón Garzón, Ramón; Restrepo Tobón, Diego AlexanderThis project identifies the financial variables that determine business failure in Colombia from 1995 to 2018, controlling factors such as fixed time and macro-sector effects for lagged values of the variables at one, two and three years. The financial indicators which turned out to better explain business failure were determined based on the financial statements reported by Colombian companies to the Enterprise Information System (Sistema de Información Empresarial, SIREM), of Superintendencia de Sociedades, and through logistic regression logit model analysis. As a result, the most relevant variables which measure the probability of bankruptcy for a company are related to liquidity (Available / sales and current assets / total assets), solvency (Total liabilities / total assets) and control by size (Total assets and operative income). Understanding the factors which determine companies’ failure, eases administrators on appropriate decision making, taking required measures to avoid non-compliance events that risk financial survival and stability of the enterprises.Ítem Efecto de la quiebra del Silicon Valley Bank en la volatilidad del mercado de criptomonedas y su posible papel como activo refugio en tiempos de incertidumbre(Universidad EAFIT, 2023) Bohórquez Arango, Camilo; Villegas Restrepo, Rubén Santiago; Botero Ramírez, Juan CarlosThe objective of this paper is to analyze the role that cryptocurrencies markets have been exerting on financial markets. Specifically, it analyzes the impact that the bankruptcy of Silicon Valley Bank had on both the cryptocurrency market and the stock market in order to determine whether cryptocurrencies can be considered a safe-haven asset in times of high uncertainty. The methodology consisted of building up a cryptocurrency index using a back-testing and weighting methodology by market capitalization, in order to make a comparison with the stock market. Subsequently, several statistical tests were performed to determine whether the collected data were normally distributed or autocorrelated. Finally, through a time window analysis, the impact that the bank’s bankruptcy had on both markets was analyzed, comparing volatilities as well as returns prior to the day of the event, during the event and after it.Publicación Elementos constitutivos del punto de quiebre de las empresas familiares administradas por sus dueños en la ciudad de Medellín: “Tres casos del sector de la confección”(Universidad EAFIT, 2005) Orozco Arbeláez, Juan Andrés; Valencia Franco, Carlos Mario; Londoño Correa, DianaÍtem ¿Es el modelo Z-Score de Altman un buen predictor de la situación financiera de las Pymes en Colombia?(Universidad EAFIT, 2016) Trujillo Ospina, Andrés; Belalcázar Grisales, Rosmery; Mondragón, Luis FernandoLa gestión del riesgo es uno de los temas que está presente en todos los mercados, sectores y economías, razón por la cual se decide escoger uno de los primeros modelos que predice con anterioridad la quiebra a empresas de diferentes sectores, el modelo Z-Score de Altman ayuda a las empresas e inversionistas a identificar si están tomando las decisiones acertadas para continuar operando en el mercado -- El modelo Z-Score de Edward I. Altman introducido en el mercado en 1968, ayuda a revisar por medio de variables y ratios financieros, si una empresa se está administrando de forma adecuada financieramente o si existe el riesgo de entrar en quiebra -- Se aplica el modelo para las Pymes en Colombia, analizando sus estados financieros en un período de 3 años, esto para revisar si las empresas que entraron en quiebra lo pudieron evitar en años anteriores a su deterioro; todo esto para llegar a la conclusión de que el modelo es una herramienta funcional que puede ser un buen predictor de la situación financiera de las Pymes colombianasPublicación Evaluación de la viabilidad financiera de una empresa en reorganización empresarial(Universidad EAFIT, 2024) Urrego Estrada, Deisy Johanna; Rivera Duque, Esteban; Restrepo Tobón, Diego AlexanderÍtem Fortalezas y debilidades de la Ley 1116 de 2006 en sus primeros años de aplicación(Universidad EAFIT, 2015) Correa Aguirre, Luisa María; Aristizábal Velásquez, Raúl EnriqueEste trabajo pretende analizar el desempeño de la ley 1116 de 2006 o régimen de insolvencia empresarial en Colombia durante sus primeros ocho años de aplicación, desde junio de 2007 hasta marzo de 2015, y destacar las fortalezas y debilidades para las empresas que deciden acogerse a un proceso de reorganización bajo los términos de dicha ley -- A través del análisis de información publicada por la Superintendencia de Sociedades se identifican variables como efectividad en el logro del objetivo de preservar empresas viables, tiempo promedio de duración de los acuerdos resultantes y aceptación de la ley en las diferentes regiones del país y sectores económicos -- Como es usual, el incumplimiento en las condiciones pactadas de la deuda con los diferentes acreedores y el comportamiento adverso del mercado obligan a una compañía a reestructurar sus pasivos para dar continuidad a las operaciones del negocio; sin embargo, los acuerdos de reorganización vigentes en Colombia bajo la ley 1116 de 2006 buscan permear toda la estructura empresarial, con el fin de modificar no solo la entrada y salida de flujos de caja futuros, sino también las prácticas administrativas que llevaron a la empresa a una crisis financieraÍtem Fusión pura por combinación en empresas del sector de calzado industrial(Universidad EAFIT, 2023) Granada González, Dinay Esledy; Villada Muriel, Karen Andrea; Támara Ayus, Armando LeninThis work is developed around a pure merger case study by combining two companies in the industrial footwear sector, where the participating companies are dissolved without being liquidated, with the purpose to be absorbed to create a new one. The objective of the work is to analyze the entire merger process, for which an analysis of the probability of bankruptcy of the two companies and an analysis of the generation of value of the new company resulting from the merger were made. The methodology implemented is the valuation at adjusted prices (APV) and the economic value added (EVA), where the first, provides information regarding the participation of the debt in the value of the companies, and the second, provides us with how much value the company generates from its operation. The results show that the merger provides value above the sum of the values of the two companies.Ítem Impacto de las prácticas de gobierno corporativo en la probabilidad de incumplimiento de las empresas colombianas(Universidad EAFIT, 2022) Escobar Marín, William; Zapata Pérez, Manuel; Gaitán Riaño, Sandra Constanza; Téllez Falla, Diego FernandoThe implementation of good corporate governance practices is one of the most encouraged strategies in companies today. In the present thesis, the impact that the application of these best practices can have on the probability of bankruptcy for no-financial companies in Colombia is studied. A data panel model is made considering the Survey of Best Country Government Practices of the Financial Superintendence of Colombia and the probability of default, measured through the Z”-Score of the Altman’s model, the above for a sample of companies from different economic sectors between the years 2015 to 2021. The relationship between best practices and the probability of non-compliance is presented in order to give recommendations for financial management and corporate governance, in the same way limitations and recommendations are presented for future lines of research on the subject.Ítem Insolvencia económica de persona natural no comerciante. Manual jurídico procesal(Universidad EAFIT, 2015) Naranjo Serna, Laura; Marín Gañan, Juan Esteban; Morales Vallejo, Raúl Eduardo