Estrés financiero en el sector manufacturero de Ecuador
El presente artículo clasifica a las empresas manufactureras del Ecuador en empresas con estrés financiero (ECE) y sin estrés financiero (ESE). Para tal efecto, se clarifica el significado de estrés financiero y el criterio bajo el cual una empresa sería clasificada como ECE o ESE. Además, se recurr...
- Autores:
-
Naula-Sigua, Freddy Benjamin
Arévalo-Quishpi, Diana Jackeline
Campoverde-Picón, Jorge Andrés
López-González, Josselyn Patricia
- Tipo de recurso:
- Article of investigation
- Fecha de publicación:
- 2020
- Institución:
- Universidad Católica de Colombia
- Repositorio:
- RIUCaC - Repositorio U. Católica
- Idioma:
- spa
- OAI Identifier:
- oai:repository.ucatolica.edu.co:10983/29439
- Acceso en línea:
- https://hdl.handle.net/10983/29439
https://doi.org/10.14718/revfinanzpolitecon.v12.n2.2020.3394
- Palabra clave:
- Financial distress
Multiple discriminant analysis
Logistic regression
Manufacturing sector
Ecuador
Análisis discriminante múltiple
Ecuador
Estrés financiero
Manufactura
Regresión logística
- Rights
- openAccess
- License
- http://purl.org/coar/access_right/c_abf2
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| dc.title.spa.fl_str_mv |
Estrés financiero en el sector manufacturero de Ecuador |
| dc.title.translated.eng.fl_str_mv |
Financial Distress in the Ecuadorian Manufacturing Sector |
| title |
Estrés financiero en el sector manufacturero de Ecuador |
| spellingShingle |
Estrés financiero en el sector manufacturero de Ecuador Financial distress Multiple discriminant analysis Logistic regression Manufacturing sector Ecuador Análisis discriminante múltiple Ecuador Estrés financiero Manufactura Regresión logística |
| title_short |
Estrés financiero en el sector manufacturero de Ecuador |
| title_full |
Estrés financiero en el sector manufacturero de Ecuador |
| title_fullStr |
Estrés financiero en el sector manufacturero de Ecuador |
| title_full_unstemmed |
Estrés financiero en el sector manufacturero de Ecuador |
| title_sort |
Estrés financiero en el sector manufacturero de Ecuador |
| dc.creator.fl_str_mv |
Naula-Sigua, Freddy Benjamin Arévalo-Quishpi, Diana Jackeline Campoverde-Picón, Jorge Andrés López-González, Josselyn Patricia |
| dc.contributor.author.spa.fl_str_mv |
Naula-Sigua, Freddy Benjamin Arévalo-Quishpi, Diana Jackeline Campoverde-Picón, Jorge Andrés López-González, Josselyn Patricia |
| dc.subject.eng.fl_str_mv |
Financial distress Multiple discriminant analysis Logistic regression Manufacturing sector Ecuador |
| topic |
Financial distress Multiple discriminant analysis Logistic regression Manufacturing sector Ecuador Análisis discriminante múltiple Ecuador Estrés financiero Manufactura Regresión logística |
| dc.subject.spa.fl_str_mv |
Análisis discriminante múltiple Ecuador Estrés financiero Manufactura Regresión logística |
| description |
El presente artículo clasifica a las empresas manufactureras del Ecuador en empresas con estrés financiero (ECE) y sin estrés financiero (ESE). Para tal efecto, se clarifica el significado de estrés financiero y el criterio bajo el cual una empresa sería clasificada como ECE o ESE. Además, se recurre a dos modelos ampliamente utilizados en el medio: el análisis discriminante múltiple y la regresión logística, basados en los trabajos previos de Altman y Ohlson, respectivamente. El estudio se enfoca en las empresas del sector manufacturero ecuatoriano durante el periodo 2014-2018. Se destaca que uno de los hallazgos principales es que, en algunos casos, los signos de los coeficientes de los modelos estimados difieren de los modelos originales de Altman y Ohlson. Sin embargo, en ambos casos, las tasas de precisión de este estudio son mayores que las de los modelos originales. Finalmente, se encontró que las microempresas son las que presentan mayor estrés en sentido financiero. |
| publishDate |
2020 |
| dc.date.accessioned.none.fl_str_mv |
2020-08-21 00:00:00 2023-01-23T16:15:59Z |
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2020-08-21 00:00:00 2023-01-23T16:15:59Z |
| dc.date.issued.none.fl_str_mv |
2020-08-21 |
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Artículo de revista |
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http://purl.org/coar/resource_type/c_2df8fbb1 |
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http://purl.org/coar/version/c_970fb48d4fbd8a85 |
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Text |
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info:eu-repo/semantics/article |
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Journal article |
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http://purl.org/redcol/resource_type/ART |
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10.14718/revfinanzpolitecon.v12.n2.2020.3394 |
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2011-7663 |
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2248-6046 |
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https://hdl.handle.net/10983/29439 |
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https://doi.org/10.14718/revfinanzpolitecon.v12.n2.2020.3394 |
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https://hdl.handle.net/10983/29439 https://doi.org/10.14718/revfinanzpolitecon.v12.n2.2020.3394 |
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Revista Finanzas y Política Económica |
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Naula-Sigua, Freddy Benjamind192abdf-4f7a-450c-a25f-8d236819be60300Arévalo-Quishpi, Diana Jackelineb928f5a8-13ed-4ff2-82cb-c531225457a5300Campoverde-Picón, Jorge Andrés431a49dc-bd78-4d2c-96b0-b3fd405b384c300López-González, Josselyn Patricia366a363c-5114-4044-9124-b4eb9b5f48a83002020-08-21 00:00:002023-01-23T16:15:59Z2020-08-21 00:00:002023-01-23T16:15:59Z2020-08-21El presente artículo clasifica a las empresas manufactureras del Ecuador en empresas con estrés financiero (ECE) y sin estrés financiero (ESE). Para tal efecto, se clarifica el significado de estrés financiero y el criterio bajo el cual una empresa sería clasificada como ECE o ESE. Además, se recurre a dos modelos ampliamente utilizados en el medio: el análisis discriminante múltiple y la regresión logística, basados en los trabajos previos de Altman y Ohlson, respectivamente. El estudio se enfoca en las empresas del sector manufacturero ecuatoriano durante el periodo 2014-2018. Se destaca que uno de los hallazgos principales es que, en algunos casos, los signos de los coeficientes de los modelos estimados difieren de los modelos originales de Altman y Ohlson. Sin embargo, en ambos casos, las tasas de precisión de este estudio son mayores que las de los modelos originales. Finalmente, se encontró que las microempresas son las que presentan mayor estrés en sentido financiero.This article classifies Ecuadorian manufacturing companies into companies with and without financial distress. To the effect, the meaning of financial distress (FD) is clarified, as well as the criteria under which a company would be classified as a company with or without FD. Additionally, the study applies two models that are widely used in the middle: multiple discriminant analysis and logistic regression, based on the previous works of Altman and Ohlson, respectively. The research has focused on companies in the Ecuadorian manufacturing sector during the period 2014-2018. As one of the main results, the study found that the signs of the coefficients of the estimated models differ in some cases with respect to those of the original Altman and Ohlson models. Despite this, the precision rates of the present study are higher than those of the original models in both cases. Finally, it was found that microenterprises are the most distressed in a financial sense.text/htmlapplication/pdftext/xml10.14718/revfinanzpolitecon.v12.n2.2020.33942011-76632248-6046https://hdl.handle.net/10983/29439https://doi.org/10.14718/revfinanzpolitecon.v12.n2.2020.3394spaUniversidad Católica de Colombiahttps://revfinypolecon.ucatolica.edu.co/article/download/3394/3683https://revfinypolecon.ucatolica.edu.co/article/download/3394/3528https://revfinypolecon.ucatolica.edu.co/article/download/3394/3842Núm. 2 , Año 2020 : Vol. 12 Núm. 2 (2020)490246112Revista Finanzas y Política EconómicaAbeles, M., Cimoli, M. y avarello, P. (2017). Manufactura y cambio estructural. 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Journal of Accounting Research, 22(1984), 59-82.Freddy Benjamin Naula-Sigua, Diana Jackeline Arévalo-Quishpi, Jorge Andrés Campoverde-Picón, Josselyn Patricia López-González - 2020info: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/3394Financial distressMultiple discriminant analysisLogistic regressionManufacturing sectorEcuadorAnálisis discriminante múltipleEcuadorEstrés financieroManufacturaRegresión logísticaEstrés financiero en el sector manufacturero de EcuadorFinancial Distress in the Ecuadorian Manufacturing SectorArtículo 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/xml2712https://repository.ucatolica.edu.co/bitstreams/a01e6fa7-771e-4a09-8a2e-5076c5737c1c/downloade753414c5d9330d4018e7b42593cce14MD5110983/29439oai:repository.ucatolica.edu.co:10983/294392023-03-24 15:00:07.441https://creativecommons.org/licenses/by-nc-sa/4.0Freddy Benjamin Naula-Sigua, Diana Jackeline Arévalo-Quishpi, Jorge Andrés Campoverde-Picón, Josselyn Patricia López-González - 2020https://repository.ucatolica.edu.coRepositorio Institucional Universidad Católica de Colombia - RIUCaCbdigital@metabiblioteca.com |