ARTÍCULO
TITULO

DEVELOPING A MODEL TO PREDICT CORPORATE BANKRUPTCY USING DECISION TREE IN THE REPUBLIC OF SERBIA

Sanja Vlaovic Begovic    
Ljiljana Bonic    

Resumen

Decision trees made by visualizing the decision-making process solve a problem that requires more successive decisions to be made. They are also used for classification and to solve problems usually addressed by regression analysis. One of the problems of classification that arises is the proper classification of bankrupt companies and non-bankruptcy companies, which  is then used to predict the likelihood of bankruptcy. The paper uses a random forests decision tree to predict bankruptcy of companies in the Republic of Serbia. The research results show the high predictive power of the model with as much as 98% average prediction accuracy, and it is recommended for auditors, investors, financial institutions and other stakeholders to predict bankruptcy of companies in Republic of Serbia.

 Artículos similares

       
 
Nada Mallah Boustani and Claude Chammaa    
This paper aims to explore Youth?s attitudes towards digital marketing utility perception and its effect on behavioral patterns in a cross-cultural perspective. The unified theory of acceptance and use of technology (UTAUT 2) model was adopted together w... ver más

 
Dinar Wahyuningrum, Siti Aisyah     Pág. 13 - 25
The problem that is often faced by developing countries is high-income inequality among the population. On the other hand, the development of digital technology occurs very quickly and encourages the community to play a more active role in economic activ... ver más

 
Khalid Abbas, Ahmed Eltweri, Muhammad Kamran Nawaz and Zafar Ali    
The aim of this study is to provide an examination of the factors that have a bearing on KSB, based upon attitudes amongst academics in developing countries, using a particular focus upon academics within the University of Baghdad. With the research stud... ver más

 
Geovanni Fernando Tapia-Andino and Luciano Barcellos-Paula    
Despite recent interest in Industry 4.0, little is known about the relationship between job involvement and job performance of millennial workers in companies. The present study addresses this knowledge gap by exploring the mediation of the adoption of I... ver más

 
Ivana Toma?evic, Sandra Ðurovic, Nikola Abramovic, Lidija Weis and Viktor Koval    
This paper presents the results of research conducted to identify the factors that influence the decisions of company management to outsource accounting services. A transaction cost economics (TCE) model was used to analyse factors that influence high le... ver más