Mortality determinants of Portuguese SME

Authors

  • Joaquim Neiva dos Santos ISCA
  • Elisabete Simões Elisabete Simões Vieira Vieira Unidade de Investigação GOVCOPP
  • Joana Cabral do Couto Couto ISCA

DOI:

https://doi.org/10.34624/ei.v0i11.5719

Keywords:

bankruptcy, small and medium firms, economic and financial ratios

Abstract

This study aims to identify the main determinants of corporate bankruptcy in Portugal, based on a sample of small and medium sized enterprises. To do so, we analyze several financial and economic ratios, estimating a model that evaluates the business performance. The main results show that the determinants of mortality of small and medium sized Portuguese companies are debt and performance management.

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Published

2015-01-01

Issue

No. 11 (2015)

Section

Articles