Title: A database for the analysis of experiments on enterprise insolvency risks: the case of DB COMPLEX

Authors: Vincenzo Certo

Addresses: Osservatorio Economico della Sardegna Srl Via Cino da Pistoia 20, 09128 Cagliari, Italy

Abstract: The creation of an integrated system of economic and financial analysis to create a prototype that assists in checking the |state of health| of Italian enterprises, constitutes the base for the analysis of experiments on enterprises insolvency risks. The training database is called DB COMPLEX and represents, in a scale, the distribution of Italian enterprises obliged to deposit the balance sheets considered by economic activity, business dimensions and specific geographic area. It allows the estimate of the insolvency risks of enterprises through the experimentation of the models deriving from the research.

Keywords: balance sheets; companies register; sample; simple random stratification; national enterprises; default risk; insolvency risks; risk assessment; Italy; regional activities; economic activities; risk indicators; sampling representation; NACE.rev.-AteCo classification.

DOI: 10.1504/IJBPM.2008.016641

International Journal of Business Performance Management, 2008 Vol.10 No.2/3, pp.231 - 268

Published online: 11 Jan 2008 *

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