Medición de los factores que determinan la creación de valor en los sectores económicos colombianos: periodo 2016-2020
El objetivo del estudio se centra en analizar los factores que determinan la creación de valor económico en los sectores económicos de Colombia. La investigación se desarrolla bajo un enfoque metodológico cuantitativo, con diseño correlacional. Se busca medir la asociación entre el Valor Económico A...
- Autores:
-
Isaac Roque, Daniel
Caicedo Carrero, Andrés
de la Oliva De Con, Fidel
- Tipo de recurso:
- Article of investigation
- Fecha de publicación:
- 2023
- Institución:
- Universidad Católica de Colombia
- Repositorio:
- RIUCaC - Repositorio U. Católica
- Idioma:
- spa
- OAI Identifier:
- oai:repository.ucatolica.edu.co:10983/30445
- Acceso en línea:
- https://doi.org/10.14718/revfinanzpolitecon.v15.n1.2023.9
- Palabra clave:
- Apalancamiento
Liquidez
Tamaño
Riesgo
Valor económico agregado
Colombia
Leverage
Liquidity
Size
Risk
Economic value added
Colombia
- Rights
- openAccess
- License
- Daniel Isaac Roque, Andrés Caicedo Carrero, Fidel de la Oliva De Con - 2023
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| dc.title.spa.fl_str_mv |
Medición de los factores que determinan la creación de valor en los sectores económicos colombianos: periodo 2016-2020 |
| dc.title.translated.eng.fl_str_mv |
Measurement of the factors that determine value creation in Colombian economic sectors: period 2016-2020 |
| title |
Medición de los factores que determinan la creación de valor en los sectores económicos colombianos: periodo 2016-2020 |
| spellingShingle |
Medición de los factores que determinan la creación de valor en los sectores económicos colombianos: periodo 2016-2020 Apalancamiento Liquidez Tamaño Riesgo Valor económico agregado Colombia Leverage Liquidity Size Risk Economic value added Colombia |
| title_short |
Medición de los factores que determinan la creación de valor en los sectores económicos colombianos: periodo 2016-2020 |
| title_full |
Medición de los factores que determinan la creación de valor en los sectores económicos colombianos: periodo 2016-2020 |
| title_fullStr |
Medición de los factores que determinan la creación de valor en los sectores económicos colombianos: periodo 2016-2020 |
| title_full_unstemmed |
Medición de los factores que determinan la creación de valor en los sectores económicos colombianos: periodo 2016-2020 |
| title_sort |
Medición de los factores que determinan la creación de valor en los sectores económicos colombianos: periodo 2016-2020 |
| dc.creator.fl_str_mv |
Isaac Roque, Daniel Caicedo Carrero, Andrés de la Oliva De Con, Fidel |
| dc.contributor.author.spa.fl_str_mv |
Isaac Roque, Daniel Caicedo Carrero, Andrés de la Oliva De Con, Fidel |
| dc.subject.spa.fl_str_mv |
Apalancamiento Liquidez Tamaño Riesgo Valor económico agregado Colombia |
| topic |
Apalancamiento Liquidez Tamaño Riesgo Valor económico agregado Colombia Leverage Liquidity Size Risk Economic value added Colombia |
| dc.subject.eng.fl_str_mv |
Leverage Liquidity Size Risk Economic value added Colombia |
| description |
El objetivo del estudio se centra en analizar los factores que determinan la creación de valor económico en los sectores económicos de Colombia. La investigación se desarrolla bajo un enfoque metodológico cuantitativo, con diseño correlacional. Se busca medir la asociación entre el Valor Económico Agregado (EVA) y los factores que lo determinan; para tal fin se analizan un total de 9037 empresas distribuidas en nueve sectores económicos colombianos. Los resultados de las pruebas estadísticas (correlación y regresión lineal) revelan una baja relación entre la creación de valor económico agregado y los determinantes del EVA definidos para el estudio. Se concluye que existe baja asociación lineal entre los determinantes del EVA y el EVA, lo cual demuestra que la creación de valor de las empresas hacia sus accionistas no depende de un solo elemento, al contrario, es la suma de la sinergia que tengan las empresas en su interior. |
| publishDate |
2023 |
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2023-03-23 00:00:00 |
| dc.date.available.none.fl_str_mv |
2023-03-23 00:00:00 |
| dc.date.issued.none.fl_str_mv |
2023-03-23 |
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Artículo de revista |
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2011-7663 |
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Al-Sa’eed, M. A. A. (2018). The impact of ownership structure and dividends on firm’s performance: Evidence from manufacturing companies listed on the Amman Stock Exchange. Australasian Accounting, Business and Finance Journal, 12(3), 87-106. https://doi.org/10.14453/aabfj.v12i3.7 Bağcı, E. (2015). Türkiye Tekstil ve Hazır Giyim Sektörünün Finansal Durum Analizi. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi, 37(2), 83-100. https://doi.org/10.14780/iibd.83811 Bernal, C. A. (2016). Metodología de investigación (4ta ed.). Pearson Educación de Colombia. Bluszcz, A., Kijewska, A., & Sojda, A. (2015). Economic value added in metallurgy and mining sector in Poland. Metalurgija, 54(2), 437-440. https://hrcak.srce.hr/file/190525 Brewer, P. C., Chandra, G., & Hock, C. A. (1999). Economic value added (EVA): Its uses and limitations. SAM Advanced Management Journal, 64(2), 4. https://link.gale.com/apps/doc/A55015596/AONE?u=anon~6ea49a60&sid=googleScholar&xid=f28997f3. Brigham, J. C., Bennett, L. B., Meissner, C. A. & Mitchell, T. L. (2007). The influence of race on eyewitness memory. In R. C. L. Lindsay, D. F. Ross, J. D. Read, & M. P. Toglia (Eds.), The Handbook of Eyewitness Psychology, 2, 257-281. Chi, G., & Zou, W. (2015). The EVA-based integrated framework of value-based management accounting-an exploration from the perspective of being systematic and specific. Accounting Research, 36(12), 38-44. https://dpi-journals.com/index.php/dtssehs/article/view/18078 Chiwamit, P., Modell, S. & Scapens, R. W. (2017). Regulation and adaptation of management accounting innovations: The case of economic value added in Thai state-owned enterprises. Management Accounting Research, 37, 30-48. https://doi.org/10.1016/j.mar.2017.03.001 Chiwamit, P., Modell, S. & Yang, C. (2014). The societal relevance of management accounting innovations: Economic value added and institutional work in the fields of Chinese and Thai stateowned enterprises. Accounting and Business Reserach, 44(2), 144-180. https://doi.org/10.1080/00014788.2013.868300 Dewri, L. V. (2022). A critical assessment of interrelationship among corporate governance, financial performance, refined economic value added to measure firm value and return on stock. Journal of the Knowledge Economy, 13, 2718-2759. https://doi. org/10.1007/s13132-021-00808-8 Fialkovska, A. (2017). Determinant factors of Economic Value Added: case ofUkrainian wineries. New Trends in Finance and Accounting, Springer Proceedings in Business and Economics, 739-747. https://doi.org/10.1007/978-3-319-49559-0_68 Geng, S., Liu, S., & Liao, X. (2021). Operating performance of tourism listed companies in China: The perspective of Economic Value Added. SAGE Open, 11(1), 1-11. https://doi.org/10.1177/2158244020981064 Gutiérrez, J., Mejía, D. & Gómez, L. (2020). Riesgo de crédito, costo de capital y apalancamiento financiero excesivo. Ecos de Economía: Revista Latinoamericana de Economía Aplicada, 23(49), 45-70. https://doi.org/10.17230/ecos.2019.49.3 Grant, J. (2003). Foundations of economic value added (2nd ed.). New York: John Wiley & Sons. Isaac Roque, D., & Caicedo Carrero, A. (2022). Relación entre la creación de valor económico y la insolvencia financiera en empresas no cotizantes en el mercado de valores de Colombia (2016-2019). Semestre Económico, 24(57), 76-97. https://doi.org/10.22395/seec.v24n57a4 Khan, M. K., Nouman, M., Teng, J. Z., Khan, M. I., & Jadoon, A. U. (2017). Determinants of financial performance of financial sectors (An assessment through economic value added). European Academic Research, 5(7), 3291-3329. https://mpra.ub.uni-muenchen.de/82386/ Ko, K. J., Park, S., & Shin, S. (2021). An examination on factors that influence the creation of Economic Value Added to the professional teams: Focusing on Korea Baseball Organization (KBO). Journal of Applied Business Research (JABR), 37(2), 61-72. https://doi.org/10.19030/jabr.v37i2.10373 Koziol, C. (2013). A simple correction of the WACC discount rate for default risk and bankruptcy costs. Quant Finan Acc, 42(4), 653-666. https://doi.org/10.1007/s11156-013-0356-x Martínez, R. M., Tuya, L. C., Martínez, M., Pérez, A., & Cánovas, A. M. (2009). El coeficiente de correlación de los rangos de Spearman caracterización. Revista Habanera de Ciencias Médicas, 8(2), 1-19. http://scielo.sld.cu/scielo. php?script=sci_arttext&pid=S1729-519X2009000200017 McLaren, J., Appleyard, T. and Mitchell, F. (2016). The rise and fall of management accounting systems: A case study investigation of EVATM. British Accounting Review, 48(3), 341-358. https://doi.org/10.1016/j.bar.2016.02.001 Orozco, L. A., Vargas, J., & Galindo-Dorado, R. (2018). Trends on the relationship between board size and financial and reputational corporate performance: The Colombian case. European Journal of Management and Business Economics, 27(2), 183-197. https://doi.org/10.1108/EJMBE-02-2018-0029 Osho, O., Omankhanlen, A. E., fasanmi, O., & Akinjare, V. A. (2020). Liquidity and the performance of the nigerian manufacturing firms: An economic value-added. Wseas Transactions on Environment and Development, 17, 47-55. https://doi.org/10.37394/232015.2021.17.5 Priester, C., & Wang, J. (2010). Financial strategies for the manager. Springer Science & Business Media. https://doi.org/10.1007/978-3-540-70966-4 Priyanka, T. & Sudha, B. (2020). Concept of economic value added and its application in commercial banks. International Journal of Scientific & Technology Research, 9(3), 1639-1641. https://www.ijstr.org/final-print/mar2020/Concept-Of-Economic-Value-Added-And-Its-Application-In-Commercial-Banks.pdf Rivera, J. A. (2021). Estudio financiero de las pymes dedicadas a la compraventa de vehículos automotores nuevos en Colombia. Revista CIES Escolme, 12(2), 171-193. Roque, D., Muñoz, A. N., Escobar, J. H., & De la Oliva, F. (2021). The use of accounting beta as a risk assessment method for unlisted companies in Colombia. Universidad y Sociedad, 13(2), 23-30. Roque, D., & Caicedo, A. (2021). Uso del valor económico agregado en empresas no cotizantes en el mercado de valores de Colombia. Universidad y Sociedad, 13(S3), 592-602. Salkind, N. J. (1998). Método de investigación. Prentice-Hall. Susanti, N., & Restiana, N. G. (2018). What’s the best factor to determining firm value? Jurnal Keuangan dan Perbankan, 22(2), 301-309. https://doi.org/10.26905/jkdp.v22i2.1529 Tudose, M. B., Rusu, V. D., & Avasilcai, S. (2021). Performance management for growth: A framework based on EVA. Journal of Risk and Financial Management, 14(3), 2-19. https://doi.org/10.3390/jrfm14030102 Tudose, M. B., Rusu, V. D., & Avasilcai, S. (2022). Financial performance–determinants and interdependencies between measurement indicators. Business, Management and Economics Engineering, 20(1), 119-138. https://doi.org/10.3846/bmee.2022.16732 Wooldridge, J. M. (2009). Introducción a la econometría. Un enfoque moderno (4ta ed.). Cengage Learning. Zhang, J., & Aboud, A. (2019). Determinants of economic value added (EVA) in Chinese listed banks. Asian Review of Accounting, 27(4), 595-613. https://doi.org/10.1108/ARA-11-2018-0216 |
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Isaac Roque, Danielfeafc4cb-e3a5-41d0-83b9-801cc460e5f1Caicedo Carrero, Andrés8b32688c-68f9-48d0-81ce-639eedda5e4ede la Oliva De Con, Fidelae9968cd-c15d-4212-8bf2-1c3a4a20389d2023-03-23 00:00:002023-03-23 00:00:002023-03-23El objetivo del estudio se centra en analizar los factores que determinan la creación de valor económico en los sectores económicos de Colombia. La investigación se desarrolla bajo un enfoque metodológico cuantitativo, con diseño correlacional. Se busca medir la asociación entre el Valor Económico Agregado (EVA) y los factores que lo determinan; para tal fin se analizan un total de 9037 empresas distribuidas en nueve sectores económicos colombianos. Los resultados de las pruebas estadísticas (correlación y regresión lineal) revelan una baja relación entre la creación de valor económico agregado y los determinantes del EVA definidos para el estudio. Se concluye que existe baja asociación lineal entre los determinantes del EVA y el EVA, lo cual demuestra que la creación de valor de las empresas hacia sus accionistas no depende de un solo elemento, al contrario, es la suma de la sinergia que tengan las empresas en su interior.The objective of the study is to analyze the factors that determine the creation of economic value in Colombia's economic sectors. The research is developed under a quantitative methodological approach, under a correlational design. This scope of research seeks to measure the association between EVA and the factors that determine it. For this purpose, a total of 9037 companies distributed in nine Colombian economic sectors were analyzed. The results of the statistical tests (correlation and linear regression) reveal a low relationship between the creation of economic value added and the EVA determinants defined for the study. This allows us to conclude that there is a low linear association between the determinants of EVA and EVA, which shows that the value creation of companies towards their shareholders does not depend on a single element, on the contrary, it is the sum of the synergy that the companies have within themselves.text/htmlapplication/pdftext/xml10.14718/revfinanzpolitecon.v15.n1.2023.92011-76632248-6046https://doi.org/10.14718/revfinanzpolitecon.v15.n1.2023.9spaUniversidad Católica de Colombiahttps://revfinypolecon.ucatolica.edu.co/article/download/4848/4716https://revfinypolecon.ucatolica.edu.co/article/download/4848/4639https://revfinypolecon.ucatolica.edu.co/article/download/4848/4717Núm. 1 , Año 2023244121315Revista Finanzas y Política EconómicaAl-Sa’eed, M. A. A. (2018). The impact of ownership structure and dividends on firm’s performance: Evidence from manufacturing companies listed on the Amman Stock Exchange. Australasian Accounting, Business and Finance Journal, 12(3), 87-106. https://doi.org/10.14453/aabfj.v12i3.7Bağcı, E. (2015). Türkiye Tekstil ve Hazır Giyim Sektörünün Finansal Durum Analizi. Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi, 37(2), 83-100. https://doi.org/10.14780/iibd.83811Bernal, C. A. (2016). Metodología de investigación (4ta ed.). Pearson Educación de Colombia.Bluszcz, A., Kijewska, A., & Sojda, A. (2015). Economic value added in metallurgy and mining sector in Poland. Metalurgija, 54(2), 437-440. https://hrcak.srce.hr/file/190525Brewer, P. C., Chandra, G., & Hock, C. A. (1999). Economic value added (EVA): Its uses and limitations. SAM Advanced Management Journal, 64(2), 4. https://link.gale.com/apps/doc/A55015596/AONE?u=anon~6ea49a60&sid=googleScholar&xid=f28997f3.Brigham, J. C., Bennett, L. B., Meissner, C. A. & Mitchell, T. L. (2007). The influence of race on eyewitness memory. In R. C. L. Lindsay, D. F. Ross, J. D. Read, & M. P. Toglia (Eds.), The Handbook of Eyewitness Psychology, 2, 257-281.Chi, G., & Zou, W. (2015). The EVA-based integrated framework of value-based management accounting-an exploration from the perspective of being systematic and specific. Accounting Research, 36(12), 38-44. https://dpi-journals.com/index.php/dtssehs/article/view/18078Chiwamit, P., Modell, S. & Scapens, R. W. (2017). Regulation and adaptation of management accounting innovations: The case of economic value added in Thai state-owned enterprises. Management Accounting Research, 37, 30-48. https://doi.org/10.1016/j.mar.2017.03.001Chiwamit, P., Modell, S. & Yang, C. (2014). The societal relevance of management accounting innovations: Economic value added and institutional work in the fields of Chinese and Thai stateowned enterprises. Accounting and Business Reserach, 44(2), 144-180. https://doi.org/10.1080/00014788.2013.868300Dewri, L. V. (2022). A critical assessment of interrelationship among corporate governance, financial performance, refined economic value added to measure firm value and return on stock. Journal of the Knowledge Economy, 13, 2718-2759. https://doi. org/10.1007/s13132-021-00808-8Fialkovska, A. (2017). Determinant factors of Economic Value Added: case ofUkrainian wineries. New Trends in Finance and Accounting, Springer Proceedings in Business and Economics, 739-747. https://doi.org/10.1007/978-3-319-49559-0_68Geng, S., Liu, S., & Liao, X. (2021). Operating performance of tourism listed companies in China: The perspective of Economic Value Added. SAGE Open, 11(1), 1-11. https://doi.org/10.1177/2158244020981064Gutiérrez, J., Mejía, D. & Gómez, L. (2020). Riesgo de crédito, costo de capital y apalancamiento financiero excesivo. Ecos de Economía: Revista Latinoamericana de Economía Aplicada, 23(49), 45-70. https://doi.org/10.17230/ecos.2019.49.3Grant, J. (2003). Foundations of economic value added (2nd ed.). New York: John Wiley & Sons.Isaac Roque, D., & Caicedo Carrero, A. (2022). Relación entre la creación de valor económico y la insolvencia financiera en empresas no cotizantes en el mercado de valores de Colombia (2016-2019). Semestre Económico, 24(57), 76-97. https://doi.org/10.22395/seec.v24n57a4Khan, M. K., Nouman, M., Teng, J. Z., Khan, M. I., & Jadoon, A. U. (2017). Determinants of financial performance of financial sectors (An assessment through economic value added). European Academic Research, 5(7), 3291-3329. https://mpra.ub.uni-muenchen.de/82386/Ko, K. J., Park, S., & Shin, S. (2021). An examination on factors that influence the creation of Economic Value Added to the professional teams: Focusing on Korea Baseball Organization (KBO). Journal of Applied Business Research (JABR), 37(2), 61-72. https://doi.org/10.19030/jabr.v37i2.10373Koziol, C. (2013). A simple correction of the WACC discount rate for default risk and bankruptcy costs. Quant Finan Acc, 42(4), 653-666. https://doi.org/10.1007/s11156-013-0356-xMartínez, R. M., Tuya, L. C., Martínez, M., Pérez, A., & Cánovas, A. M. (2009). El coeficiente de correlación de los rangos de Spearman caracterización. Revista Habanera de Ciencias Médicas, 8(2), 1-19. http://scielo.sld.cu/scielo. php?script=sci_arttext&pid=S1729-519X2009000200017McLaren, J., Appleyard, T. and Mitchell, F. (2016). The rise and fall of management accounting systems: A case study investigation of EVATM. British Accounting Review, 48(3), 341-358. https://doi.org/10.1016/j.bar.2016.02.001Orozco, L. A., Vargas, J., & Galindo-Dorado, R. (2018). Trends on the relationship between board size and financial and reputational corporate performance: The Colombian case. European Journal of Management and Business Economics, 27(2), 183-197. https://doi.org/10.1108/EJMBE-02-2018-0029Osho, O., Omankhanlen, A. E., fasanmi, O., & Akinjare, V. A. (2020). Liquidity and the performance of the nigerian manufacturing firms: An economic value-added. Wseas Transactions on Environment and Development, 17, 47-55. https://doi.org/10.37394/232015.2021.17.5Priester, C., & Wang, J. (2010). Financial strategies for the manager. Springer Science & Business Media. https://doi.org/10.1007/978-3-540-70966-4Priyanka, T. & Sudha, B. (2020). Concept of economic value added and its application in commercial banks. International Journal of Scientific & Technology Research, 9(3), 1639-1641. https://www.ijstr.org/final-print/mar2020/Concept-Of-Economic-Value-Added-And-Its-Application-In-Commercial-Banks.pdfRivera, J. A. (2021). Estudio financiero de las pymes dedicadas a la compraventa de vehículos automotores nuevos en Colombia. Revista CIES Escolme, 12(2), 171-193.Roque, D., Muñoz, A. N., Escobar, J. H., & De la Oliva, F. (2021). The use of accounting beta as a risk assessment method for unlisted companies in Colombia. 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Asian Review of Accounting, 27(4), 595-613. https://doi.org/10.1108/ARA-11-2018-0216Daniel Isaac Roque, Andrés Caicedo Carrero, Fidel de la Oliva De Con - 2023info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.https://creativecommons.org/licenses/by-nc-sa/4.0https://revfinypolecon.ucatolica.edu.co/article/view/4848ApalancamientoLiquidezTamañoRiesgoValor económico agregadoColombiaLeverageLiquiditySizeRiskEconomic value addedColombiaMedición de los factores que determinan la creación de valor en los sectores económicos colombianos: periodo 2016-2020Measurement of the factors that determine value creation in Colombian economic sectors: period 2016-2020Artículo de revistahttp://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a85Textinfo:eu-repo/semantics/articleJournal articlehttp://purl.org/redcol/resource_type/ARTinfo:eu-repo/semantics/publishedVersionPublicationOREORE.xmltext/xml2748https://repository.ucatolica.edu.co/bitstreams/c2c7e28d-9d2f-42af-a1bb-c23a4cbeb88e/download457dea83c727d416dbdd60161e98a22dMD5110983/30445oai:repository.ucatolica.edu.co:10983/304452023-12-19 14:59:02.4https://creativecommons.org/licenses/by-nc-sa/4.0Daniel Isaac Roque, Andrés Caicedo Carrero, Fidel de la Oliva De Con - 2023https://repository.ucatolica.edu.coRepositorio Institucional Universidad Católica de Colombia - RIUCaCbdigital@metabiblioteca.com |