Profili di crisi degli Early Warnings Tools. Spunti di riflessione dall’Intelligenza Artificiale

This essay analyzes the implementation of Early Warning Tools provided by Directive (EU) 2019/1023 in the Italian Insolvency Code and, in more detail, the alert mechanisms provided by the Italian legislator. The aim of the paper is to evaluate the effectiveness and efficiency of these mechanisms and to analyze the possibility of using and implementing predictive tools or artificial intelligence algorithms, whether internal or external to the company, for the early prediction of crisis or pre-crisis states.