Policy Makers and Business Models
The paper focused on theoretical issues related to default risk by synthesizing the historical issues on the first theoretical constructions on the bankruptcy risk assessment of firms. Starting from traditional models such as Altman, Conan-Holder, the French Central Bank Balances and we made some comparisons between them imposing the conclusion that all use different economic indicators in the financial statements, but intangible assets were not taken into account in rates of score functions. The purpose of this paper is to highlight the importance of this indicator and which would be the possibility of using it as rate in the analysis of bankruptcy risk.
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