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We wish to do this because our goal is to analyse how the economic and financial indicators can predict the risk of failure in a sample of companies.

We use a dynamic methodology to analyse financial failure. Title: Analysing business failure processesĪuthors: Rocío Flores-Jimeno Inmaculada Jimeno-GarcíaĪddresses: Departamento de Economía Financiera y Contabilidad e Idioma Moderno, Universidad Rey Juan Carlos, Paseo de Artilleros s/n, 28032, Madrid, Spain ' Departament of Economy and Business Management, Universidad de Alcalá de Henares, Plaza de la Victoria, 2, 28802, Alcalá de Henares, Madrid, SpainĪbstract: The purpose of this article is on detecting failure trajectories based on financial variables. International Journal of Accounting and Finance.Inderscience Publishers - linking academia, business and industry through research Finally, we prove that the warning signs of failure do not occur in the same way or at the same time.

We can use these different trajectories to identify the indicators that warn of the risks of failure of the companies in the sample. In conclusion, we will see that there are different failure trajectories. We also study if the warning signs of failure are different in each of these trajectories.

We analyse these trajectories to show if there are empirical evidences of the different processes of bankruptcy. Using a sample of 132 companies which were declared bankrupt or dissolved, we depict the trajectories behaviour of the companies on their path to failure. Article: Analysing business failure processes Journal: International Journal of Accounting and Finance (IJAF) 2019 Vol.9 No.2/3/4 pp.130 - 151 Abstract: The purpose of this article is on detecting failure trajectories based on financial variables.