Revisión de la dinámica de adopción del régimen de insolvencia en el sector avícola en Santander en el periodo de 2019-2020.

Abstract

This degree work seeks to review the dynamics of the increase in the adoption of the insolvency regime in the poultry sector of Santander, because of the COVID-19 pandemic, in the biennium 2019 - 2020, based on the Altman index and an appropriate statistical analysis. For this purpose, data provided by the “Superintendencia de Sociedades” on a semi-annual basis is used. Likewise, the sample includes 13 companies of the poultry sector belonging to a population of 172 companies during the first semester and 215 during the second semester of 2020 under insolvency regime. In addition, a structure is developed according to the analysis; correlational type; transversal because a study of the insolvency regime as an economic phenomenon, driven by the COVID-19 pandemic and the collateral damage caused in the year 2020 and mixed given the qualitative and quantitative methods used. Within the main findings, it is found that there is no evidence of a large drop in the ranking given by the Altman Z index of companies around the transition between the 2019-2020 biennium. Thus, the effects of the pandemic were not as drastic in the poultry sector of Santander as in other economic sectors at the national level and the effectiveness of the Altman index for the prediction of business risk is validated.