Russian Federation
Currently, bankruptcy diagnosis models are comprehensive analytical tools based on the use of quantitative and qualitative methods for assessing the financial condition of legal entities in order to identify the likelihood of their insolvency and subsequent recognition as bankrupt in court. These models are developed taking into account numerous factors, including the dynamics of financial reporting indicators, the level of debt burden, the efficiency of asset utilization, the growth rate of revenues, and external macroeconomic conditions. Today, the most common models are based on the use of multiple regression analysis, artificial neural networks, decision trees, machine learning algorithms, and hybrid approaches. Consequently, modern bankruptcy diagnosis models are not just a set of mathematical formulas, but complex, multidimensional systems that combine expert assessment experience, in-depth analysis of large data sets, and constant monitoring of changes in the external and internal environment. Thanks to these models, it is now possible not only to predict a crisis, but also to identify signals in a timely manner, which helps company owners make management decisions and creditors plan their interests in advance.
bankruptcy, credit, competition, planning, investment, resources, risk assessment
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2. Federal Law "On Insolvency (Bankruptcy)" dated October 26, 2002, No. 127-FZ (latest edition)
3. Bakaeva Zareta Rashadovna, Taguzloev Aslan Khazhismelovich Diagnostics of the Probability of Enterprise Bankruptcy // Industrial Economics. 2024. No. S2. URL: https://cyberleninka.ru/article/n/diagnostika-veroyatnosti-bankrotstva-predpriyatiya
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