Original ResearchPublished 9 October 2026Change-point analysis of Altman Z″-score dynamics: structural regime detection in a capital-intensive emerging market firmWilfredo Bazán-Ramírez · Javier Antonio Prudencio-Vidal · Amador Grover Mejía-Osorio · Edgar Gutiérrez-Gómez · Ybar Gustavo Palomino-Malpartida · Aldo Bazán-Ramírez · Miguel Ángel Bello-BernalFrontiers in Applied Mathematics and Statisticsdoi 10.3389/fams.2026.1955286