Abstract:

The issue of companies' risk of bankruptcy and the ways in which it is solved occupy a central place in international scientific research, especially in the current pandemic context. The aim of this paper is to identify the relationships between the variables with a determined role in the bibliometric analysis of the literature with the topic Altman model. This model was chosen because Altman is considered the forerunner of bankruptcy risk models. In order to achieve the proposed goal, we have established the following main objective, namely: performing a bibliometric analysis using the method of clusters on scientific papers published on Web of Science (WoS) and SCOPUS, with the previously mentioned topic. The results obtained are represented by the construction of a research agenda in which are recorded all the stages registered in the evolution of determining the risk of bankruptcy of companies, simultaneously with the evolution of the global economic context. We believe that the agenda provided can be a potential tool or a starting point for further research studies aimed at adjusting current bankruptcy risk assessment models or determining a bankruptcy assessment model.