Factores explicativos de la rentabilidad de las microempresas: Un estudio aplicado al sector comercio

Contenido principal del artículo

Fernando José Zambrano-Farías
Carlos Iván Rivera-Naranjo
Dennise Ivonne Quimi-Franco
Emilio Javier Flores-Villacrés

Resumen

El presente estudio tiene como objetivo determinar los factores que explican la rentabilidad económica de las microempresas que pertenecen al sector comercio de la provincia del Guayas mediante un modelo de regresión lineal múltiple con datos suministrados por 788 empresas que reportaron sus estados financieros a la Superintendencia de Compañías, Valores y Seguros en el año 2019. Los resultados de estudio mostraron que el endeudamiento, el nivel de liquidez y el tamaño tienen una relación negativa y significativa con la rentabilidad. Este estudio también muestra que la rotación de activos, el capital de trabajo y el impacto de los gastos administrativos tienen una incidencia directa con el rendimiento sobre activo. Esta investigación pone de manifiesto la importancia de la información contable y financiera para explicar el comportamiento de la rentabilidad económica. Las conclusiones de este estudio pretenden ofrecer orientaciones a las empresas sobre las estrategias que deben adoptar para mejorar su rendimiento.

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Detalles del artículo

Cómo citar
Zambrano-Farías, F. J., Rivera-Naranjo, C. I. ., Quimi-Franco, D. I. ., & Flores-Villacrés, E. J. (2021). Factores explicativos de la rentabilidad de las microempresas: Un estudio aplicado al sector comercio. INNOVA Research Journal, 6(3.2), 63–78. https://doi.org/10.33890/innova.v6.n3.2.2021.1974
Sección
Actores de la economía y desarrollo empresarial
Biografía del autor/a

Fernando José Zambrano-Farías, Universidad Internacional del Ecuador, Ecuador

Profesor-Investigador de la Universidad Internacional del Ecuador (Ecuador). Profesor-Investigador de la Universidad de Guayaquil (Ecuador). Máster en Contabilidad y Finanzas Corporativas (Universidad de Almería - España). Magister en Economía con mención en Finanzas y Proyectos Corporativos (Universidad de Guayaquil - Ecuador). Líneas de Investigación: Finanzas Corporativas y Educación.

Carlos Iván Rivera-Naranjo, Escuela Superior Politécnica del Litoral, Ecuador

Magister en Administración y Dirección de Empresas, Universidad Tecnológica Empresarial de Guayaquil, Docente – Investigador de la Escuela Superior Politécnica del Litoral. Línea de Investigación: Fortalecimiento de los Actores de la Economía y Desarrollo Empresarial e Innovación Tecnológica.

Dennise Ivonne Quimi-Franco, Universidad de Guayaquil, Ecuador

Magister en Tributación y Finanzas, Universidad de Guayaquil, Docente – Investigador de la Universidad de Guayaquil, Línea de Investigación: Fortalecimiento de los Actores de la Economía y Desarrollo Empresarial e Innovación Tecnológica.

Emilio Javier Flores-Villacrés, Universidad de Guayaquil, Ecuador

Magister en Educación Superior, Universidad de Guayaquil, Docente – Investigador de la Universidad de Guayaquil, Línea de Investigación: Fortalecimiento de los Actores de la Economía y Desarrollo Empresarial e Innovación Tecnológica.

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