El propósito de este trabajo es conocer si las empresas del Ibex 35 están divulgando información sobre el Capital Intelectual y determinar aquellas características empresariales que pueden condicionarlas a un mayor suministro de información. Para ello se analizan 115 informes anuales...

Predicting corporate failure is an important management science problem. This is a typical classification question where the objective is to determine which indicators are involved in the failure or success of a corporation. Despite the complexity of the matter, a two-class problem has usually...