<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2477-9075</journal-id>
<journal-title><![CDATA[Revista Economía y Política]]></journal-title>
<abbrev-journal-title><![CDATA[Revista Economía y Política]]></abbrev-journal-title>
<issn>2477-9075</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Cuenca]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2477-90752021000200048</article-id>
<article-id pub-id-type="doi">https://doi.org/10.25097/rep.n33.2021.03</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Predicción de quiebra bajo el modelo Z2 Altman en empresas de construcción de edificios residenciales de la provincia del Azuay]]></article-title>
<article-title xml:lang="en"><![CDATA[Bankruptcy prediction by the Z2 Altman model around construction companies of residential buildings in Azuay province]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Bermeo Chiriboga]]></surname>
<given-names><![CDATA[Daniela C.]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Armijos Cordero]]></surname>
<given-names><![CDATA[Johanna C.]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Cuenca,  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Cuenca,  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2021</year>
</pub-date>
<numero>33</numero>
<fpage>48</fpage>
<lpage>63</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_arttext&amp;pid=S2477-90752021000200048&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_abstract&amp;pid=S2477-90752021000200048&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_pdf&amp;pid=S2477-90752021000200048&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo de la presente investigación es aplicar y analizar la eficiencia del Modelo Z2 Altman en la predicción de quiebra en las empresas de construcción de edificios residenciales del Azuay, así como clasificarlas en zonas de riesgo e identificar los factores dentro de su ciclo de negocio que influyen en el fracaso, con el fin de brindar información útil para una adecuada planificación ante situaciones de insolvencia y toma de decisiones oportunas. El modelo utilizado en el estudio, por un lado fue la variante Z2, sin embargo, a manera de comparación en segunda instancia se aplicó el modelo Z1 para validar los resultados de las 16 empresas seleccionadas de la Superintendencia de Compañías durante el período 2014-2018. La investigación concluyó que el Modelo Z2 Altman pronostica eficientemente la insolvencia en las empresas del estudio y el subsector en general se mantiene en zona saludable.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The objective of the following research is to apply and analyze Z2 Altman Model efficiency in the prediction of bankruptcy around construction companies of residential buildings in Azuay province, also classify them in risk zones and identify factors inside its business cycle which lead to failure, the purpose of this is to give useful information to help decision making and proper planification in situation of insolvency. The model used in this research, at first was Z2 variant; however, it was compared with Z1 Model to validate the results of 16 companies previously selected by the Superintendencia de Compañías during 2014-2018 period. The research concluded that Z2 Altman Model predict efficiently the insolvency in the companies analyzed and that the construction subsector keeps in the safe zone generally.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[riesgo de quiebra]]></kwd>
<kwd lng="es"><![CDATA[Modelo Altman]]></kwd>
<kwd lng="es"><![CDATA[sector de construcción]]></kwd>
<kwd lng="es"><![CDATA[insolvencia]]></kwd>
<kwd lng="en"><![CDATA[Bankruptcy risk]]></kwd>
<kwd lng="en"><![CDATA[Altman model]]></kwd>
<kwd lng="en"><![CDATA[construction sector]]></kwd>
<kwd lng="en"><![CDATA[insolvency]]></kwd>
</kwd-group>
</article-meta>
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