Barreno Córdova, C. A.; Benítez Gaibor, M. K.; Tobar Vasco, G. H.; Sánchez Herrera, B. J.; Jiménez Estrella, P. P. The Role of Accounting Information in the Prediction of Corporate Failure: A Comparative Analysis of Debt and Profitability Metrics. rgn 2023, 8, e2301095.