Financial health and risk in the tourism sector in Colombia

They were applied a multivariate model of health, and a risk factors analysis within an epidemiological model to the financial statements. The sample was composed of the companies in the tourism sector in Colombia, the financial variables of cash flow, profit and loss and equity ownership were used...

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Autores:
Tipo de recurso:
Fecha de publicación:
2011
Institución:
Universidad del Rosario
Repositorio:
Repositorio EdocUR - U. Rosario
Idioma:
eng
OAI Identifier:
oai:repository.urosario.edu.co:10336/27735
Acceso en línea:
https://repository.urosario.edu.co/handle/10336/27735
Palabra clave:
Financial statements
Financial health
Risk factors
Cash flow
Profits and loss
Ownership equity
Rights
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Abierto (Texto Completo)
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spelling 2883306002020-08-19T14:43:35Z2020-08-19T14:43:35Z2011-07-20They were applied a multivariate model of health, and a risk factors analysis within an epidemiological model to the financial statements. The sample was composed of the companies in the tourism sector in Colombia, the financial variables of cash flow, profit and loss and equity ownership were used as health indicators. Scores on these indicators were normalized and used for grouping the companies into two groups (healthy and diseased) by a hierarchical cluster. They were also estimated cutoff points in other different variables on the financial statements related to the groups obtained, by optimal binning. Finally, the odds ratio and relative risk, to determine the association between the presence or absence of disease risk and financial health of companies, were obtained. This showed the existence of different variables in the financial statements, which can divide the companies into healthy and diseased, as the risk factorsapplication/pdfISSN: 1998-0140https://repository.urosario.edu.co/handle/10336/27735engNAUN North Atlantic University Union754No. 4747International Journal of Mathematical Models and Methods in Applied SciencesVol. 5International Journal of Mathematical Models and Methods in Applied Sciences, ISSN: 1998-0140, Vol.5, No.4 (January, 2011); pp. 747-754https://www.naun.org/main/NAUN/ijmmas/20-483.pdfAbierto (Texto Completo)http://purl.org/coar/access_right/c_abf2International Journal of Mathematical Models and Methods in Applied Sciencesinstname:Universidad del Rosarioreponame:Repositorio Institucional EdocURFinancial statementsFinancial healthRisk factorsCash flowProfits and lossOwnership equityFinancial health and risk in the tourism sector in ColombiaSalud financiera y riesgo en el sector turístico en ColombiaarticleArtículohttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_6501Juárez, Fernando10336/27735oai:repository.urosario.edu.co:10336/277352020-08-19 09:43:35.974https://repository.urosario.edu.coRepositorio institucional EdocURedocur@urosario.edu.co
dc.title.spa.fl_str_mv Financial health and risk in the tourism sector in Colombia
dc.title.TranslatedTitle.spa.fl_str_mv Salud financiera y riesgo en el sector turístico en Colombia
title Financial health and risk in the tourism sector in Colombia
spellingShingle Financial health and risk in the tourism sector in Colombia
Financial statements
Financial health
Risk factors
Cash flow
Profits and loss
Ownership equity
title_short Financial health and risk in the tourism sector in Colombia
title_full Financial health and risk in the tourism sector in Colombia
title_fullStr Financial health and risk in the tourism sector in Colombia
title_full_unstemmed Financial health and risk in the tourism sector in Colombia
title_sort Financial health and risk in the tourism sector in Colombia
dc.subject.keyword.spa.fl_str_mv Financial statements
Financial health
Risk factors
Cash flow
Profits and loss
Ownership equity
topic Financial statements
Financial health
Risk factors
Cash flow
Profits and loss
Ownership equity
description They were applied a multivariate model of health, and a risk factors analysis within an epidemiological model to the financial statements. The sample was composed of the companies in the tourism sector in Colombia, the financial variables of cash flow, profit and loss and equity ownership were used as health indicators. Scores on these indicators were normalized and used for grouping the companies into two groups (healthy and diseased) by a hierarchical cluster. They were also estimated cutoff points in other different variables on the financial statements related to the groups obtained, by optimal binning. Finally, the odds ratio and relative risk, to determine the association between the presence or absence of disease risk and financial health of companies, were obtained. This showed the existence of different variables in the financial statements, which can divide the companies into healthy and diseased, as the risk factors
publishDate 2011
dc.date.created.spa.fl_str_mv 2011-07-20
dc.date.accessioned.none.fl_str_mv 2020-08-19T14:43:35Z
dc.date.available.none.fl_str_mv 2020-08-19T14:43:35Z
dc.type.eng.fl_str_mv article
dc.type.coarversion.fl_str_mv http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_6501
dc.type.spa.spa.fl_str_mv Artículo
dc.identifier.issn.none.fl_str_mv ISSN: 1998-0140
dc.identifier.uri.none.fl_str_mv https://repository.urosario.edu.co/handle/10336/27735
identifier_str_mv ISSN: 1998-0140
url https://repository.urosario.edu.co/handle/10336/27735
dc.language.iso.spa.fl_str_mv eng
language eng
dc.relation.citationEndPage.none.fl_str_mv 754
dc.relation.citationIssue.none.fl_str_mv No. 4
dc.relation.citationStartPage.none.fl_str_mv 747
dc.relation.citationTitle.none.fl_str_mv International Journal of Mathematical Models and Methods in Applied Sciences
dc.relation.citationVolume.none.fl_str_mv Vol. 5
dc.relation.ispartof.spa.fl_str_mv International Journal of Mathematical Models and Methods in Applied Sciences, ISSN: 1998-0140, Vol.5, No.4 (January, 2011); pp. 747-754
dc.relation.uri.spa.fl_str_mv https://www.naun.org/main/NAUN/ijmmas/20-483.pdf
dc.rights.coar.fl_str_mv http://purl.org/coar/access_right/c_abf2
dc.rights.acceso.spa.fl_str_mv Abierto (Texto Completo)
rights_invalid_str_mv Abierto (Texto Completo)
http://purl.org/coar/access_right/c_abf2
dc.format.mimetype.none.fl_str_mv application/pdf
dc.publisher.spa.fl_str_mv NAUN North Atlantic University Union
dc.source.spa.fl_str_mv International Journal of Mathematical Models and Methods in Applied Sciences
institution Universidad del Rosario
dc.source.instname.none.fl_str_mv instname:Universidad del Rosario
dc.source.reponame.none.fl_str_mv reponame:Repositorio Institucional EdocUR
repository.name.fl_str_mv Repositorio institucional EdocUR
repository.mail.fl_str_mv edocur@urosario.edu.co
_version_ 1828160696140955648

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