Sample of Spanish companies (healthy and failed companies)

Resumen

Access only for peer review. The dataset will be opened when the paper is accepted in a journal.  MACHINE LEARNING ALGORITHMS FOR THE FORECASTING OF BUSINESS FAILURE IN SPANISH COMPANIES DATASETThis is the dataset used in the research conducted as part of the study titled "Machine Learning Algorithms for the Forecasting of Business Failure in Spanish Companies", which collects the current state (State column where: 1 = unhealthy 0 = healthy) of different companies (ID_company column), and the values in previous years of the different independent variables:   Assets and liabilities- Fixed assets- Current assets- Total assets- Equity- Liquid liabilities- Total liabilities and equity- Indebtedness - Long-term creditors - Financial debts   Liquidity - Liquid assets - Debtors - Liquidity ratio- Commercial creditors - Working capital   Dynamic variables - Cash flow - Business added value   Performance variables - Net turnover - Operating income - Personnel costs - Gross profit - Operating profit - Ordinary earnings before taxes - Profit for the year - Financial result - Return on assets - Financial return - EBIT - EBITDA   Descriptive variables - Sector - Activity - Size