BUSINESS INSOLVENCY: National and international bibliometric study supported by text mining
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/e2022102 |
Resumo: | The main objective of this article was to understand and compare the most discussed topics in the national and international literature on business insolvency. It used a technique for systematizing the selection of academic papers, the Knowledge Development Process-Constructivist, and text mining techniques supported by the Iramuteq software. We identified an expansion in national and international academic production after 2008, coinciding with the North American subprime mortgage crisis reflected worldwide. We identified differences between the topics covered by national and international literature. The national literature showed a greater interest in understanding the bankruptcy process of small and medium enterprises, using mainly statistical techniques and interviews, while the international literature proved to be quite heterogeneous in the segments studied, using statistical techniques but also manifesting an interest in machine learning techniques. As an academic contribution, this work synthesized the main lines of study developed in business insolvency, an area of knowledge of multidisciplinary interest that still does not have a conclusive theory. The work also contributes as a source for the identification of research gaps, that is, in the identification of discussions still little explored in the national scenario, such as the discussion of the relationship between earnings management and corporate insolvency and the use, with greater consistency, of machine learning techniques such as Support Vector Machine and Artificial Neural Networks. |
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BUSINESS INSOLVENCY: National and international bibliometric study supported by text miningINSOLVENCIA EMPRESARIAL: Estudio bibliométrico nacional e internacional apoyado en Minería textualInsolvência empresarial: Estudo bibliométrico nacional e internacional com suporte de mineração de informações textuaisBusiness insolvencyBibliometryProKnow-CInformation miningInsolvencia empresarialBibliometríaProKnow-CMinería de informaciónInsolvência empresarialInsolvência EmpresarialBibliometriaMineração de informações.ProKnow-CMineração de informaçõesThe main objective of this article was to understand and compare the most discussed topics in the national and international literature on business insolvency. It used a technique for systematizing the selection of academic papers, the Knowledge Development Process-Constructivist, and text mining techniques supported by the Iramuteq software. We identified an expansion in national and international academic production after 2008, coinciding with the North American subprime mortgage crisis reflected worldwide. We identified differences between the topics covered by national and international literature. The national literature showed a greater interest in understanding the bankruptcy process of small and medium enterprises, using mainly statistical techniques and interviews, while the international literature proved to be quite heterogeneous in the segments studied, using statistical techniques but also manifesting an interest in machine learning techniques. As an academic contribution, this work synthesized the main lines of study developed in business insolvency, an area of knowledge of multidisciplinary interest that still does not have a conclusive theory. The work also contributes as a source for the identification of research gaps, that is, in the identification of discussions still little explored in the national scenario, such as the discussion of the relationship between earnings management and corporate insolvency and the use, with greater consistency, of machine learning techniques such as Support Vector Machine and Artificial Neural Networks.El objetivo principal de este artículo es comprender y comparar los temas más discutidos en la literatura nacional e internacional sobre la insolvencia empresarial. Para ello, se hizo uso de una técnica de sistematización de la selección de trabajos académicos, denominada Knowledge Development Process-Constructivist junto con técnicas de minería de información asistidas por el software Iramuteq. Se identificó una expansión en la producción académica nacional e internacional a partir de 2008, coincidiendo con la crisis subprime norteamericana que se reflejó a nivel mundial. Se identificaron diferencias entre los temas cubiertos por la literatura nacional e internacional. La literatura nacional mostró un fuerte interés en comprender el proceso concursal de las pequeñas y medianas empresas, utilizando principalmente técnicas estadísticas y entrevistas, mientras que la literatura internacional demostró ser bastante heterogénea en los segmentos estudiados, haciendo uso de técnicas estadísticas, pero también mostrando interés en las técnicas de aprendizaje automático. Como aporte académico, este trabajo sintetizó las principales líneas de estudio desarrolladas en la insolvencia empresarial, un área de conocimiento de interés multidisciplinario que aún no cuenta con una teoría concluyente. El trabajo también contribuye como fuente para la identificación de vacíos de investigación, o sea, en la identificación de discusiones aún poco exploradas en el escenario nacional, como la discusión de la relación entre la gestión de ganancias y la insolvencia empresarial y el uso, con mayor consistencia , de técnicas de aprendizaje automático como Support Vector Machine y Artificial Neural Networks.Este artigo teve como objetivo principal compreender e comparar os temas mais abordados na literatura nacional e internacional sobre a insolvência empresarial. Para tanto fez uso de uma técnica para sistematização da seleção de trabalhos acadêmicos, chamada de Knowledge Development Process-Constructivist em conjunto com técnicas de mineração de informações auxiliada pelo software Iramuteq. Foi identificada expansão na produção academia nacional e internacional após o ano 2008 coincidindo com a crise do subprime norte americana que se refletiu no mundo inteiro. Foram identificadas divergências entre os temas abordados pela literatura nacional e internacional. A literatura nacional mostrou forte interesse em compreender o processo falimentar de pequenas e médias empresas, utilizando, principalmente, técnicas estatísticas e entrevistas, enquanto que a literatura internacional se mostrou bastante heterogênea nos segmentos estudados, fazendo uso de técnicas estatísticas, mas também mostrando interesse por técnicas de aprendizado de máquina. Como contribuição este trabalho sintetizou as principais linhas de estudo desenvolvidas em uma área do conhecimento de interesse multidisciplinar e que ainda não possui uma teoria conclusiva, servindo também como fonte para a identificação de temas ainda pouco explorados nessa área.Universidade Regional de Blumenau2023-04-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/e202210210.4270/ruc.2022102Revista Universo Contábil; v. 18 (2022); e20221021809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/e2022102/5892Copyright (c) 2022 Revista Universo Contábilinfo:eu-repo/semantics/openAccessMenezes, Lenio Vitor Oliveirade Oliveira, José Sérgio Casé2023-04-04T20:46:36Zoai:ojs.bu.furb.br:article/10145Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2023-04-04T20:46:36Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
BUSINESS INSOLVENCY: National and international bibliometric study supported by text mining INSOLVENCIA EMPRESARIAL: Estudio bibliométrico nacional e internacional apoyado en Minería textual Insolvência empresarial: Estudo bibliométrico nacional e internacional com suporte de mineração de informações textuais |
title |
BUSINESS INSOLVENCY: National and international bibliometric study supported by text mining |
spellingShingle |
BUSINESS INSOLVENCY: National and international bibliometric study supported by text mining Menezes, Lenio Vitor Oliveira Business insolvency Bibliometry ProKnow-C Information mining Insolvencia empresarial Bibliometría ProKnow-C Minería de información Insolvência empresarial Insolvência Empresarial Bibliometria Mineração de informações. ProKnow-C Mineração de informações |
title_short |
BUSINESS INSOLVENCY: National and international bibliometric study supported by text mining |
title_full |
BUSINESS INSOLVENCY: National and international bibliometric study supported by text mining |
title_fullStr |
BUSINESS INSOLVENCY: National and international bibliometric study supported by text mining |
title_full_unstemmed |
BUSINESS INSOLVENCY: National and international bibliometric study supported by text mining |
title_sort |
BUSINESS INSOLVENCY: National and international bibliometric study supported by text mining |
author |
Menezes, Lenio Vitor Oliveira |
author_facet |
Menezes, Lenio Vitor Oliveira de Oliveira, José Sérgio Casé |
author_role |
author |
author2 |
de Oliveira, José Sérgio Casé |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Menezes, Lenio Vitor Oliveira de Oliveira, José Sérgio Casé |
dc.subject.por.fl_str_mv |
Business insolvency Bibliometry ProKnow-C Information mining Insolvencia empresarial Bibliometría ProKnow-C Minería de información Insolvência empresarial Insolvência Empresarial Bibliometria Mineração de informações. ProKnow-C Mineração de informações |
topic |
Business insolvency Bibliometry ProKnow-C Information mining Insolvencia empresarial Bibliometría ProKnow-C Minería de información Insolvência empresarial Insolvência Empresarial Bibliometria Mineração de informações. ProKnow-C Mineração de informações |
description |
The main objective of this article was to understand and compare the most discussed topics in the national and international literature on business insolvency. It used a technique for systematizing the selection of academic papers, the Knowledge Development Process-Constructivist, and text mining techniques supported by the Iramuteq software. We identified an expansion in national and international academic production after 2008, coinciding with the North American subprime mortgage crisis reflected worldwide. We identified differences between the topics covered by national and international literature. The national literature showed a greater interest in understanding the bankruptcy process of small and medium enterprises, using mainly statistical techniques and interviews, while the international literature proved to be quite heterogeneous in the segments studied, using statistical techniques but also manifesting an interest in machine learning techniques. As an academic contribution, this work synthesized the main lines of study developed in business insolvency, an area of knowledge of multidisciplinary interest that still does not have a conclusive theory. The work also contributes as a source for the identification of research gaps, that is, in the identification of discussions still little explored in the national scenario, such as the discussion of the relationship between earnings management and corporate insolvency and the use, with greater consistency, of machine learning techniques such as Support Vector Machine and Artificial Neural Networks. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-04-04 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/e2022102 10.4270/ruc.2022102 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/e2022102 |
identifier_str_mv |
10.4270/ruc.2022102 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/e2022102/5892 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 18 (2022); e2022102 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
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1798945118060806144 |