Relación entre la gestión del capital de trabajo y la rentabilidad en la industria de distribución de químicos en Colombia

This article offers empirical evidence on the relationship between the working capital and corporate profitability for the chemicals distribution sector in Colombia. The study looks at 48 companies during the 2008-2014 period. The results provide empirical evidence that there is a significant relati...

Full description

Autores:
Jaramillo-Aguirre, Sebastián
Tipo de recurso:
Article of journal
Fecha de publicación:
2016
Institución:
Universidad Católica de Colombia
Repositorio:
RIUCaC - Repositorio U. Católica
Idioma:
spa
OAI Identifier:
oai:repository.ucatolica.edu.co:10983/16996
Acceso en línea:
https://hdl.handle.net/10983/16996
Palabra clave:
CAPITAL DE TRABAJO
RENTABILIDAD
DISTRIBUCIÓN DE QUÍMICOS
Rights
openAccess
License
Derechos Reservados - Universidad Católica de Colombia, 2016
Description
Summary:This article offers empirical evidence on the relationship between the working capital and corporate profitability for the chemicals distribution sector in Colombia. The study looks at 48 companies during the 2008-2014 period. The results provide empirical evidence that there is a significant relationship between the factors pertaining to working capital and corporate profitability in the sector There is negative and significant relationship between days sales outstanding, days payable outstanding, the cash conversion cycle, and corporate profitability.