Financial profitability and current liquidity of the companies of the industrial sector that quote in the Stock exchange of Lima, 2011- 2014 Lima, Peru
The aim of this investigation is to determine the relationship between financial profitability and current liquidity of the companies of the industrial sector that quote in the Stock exchange of Lima, periods, 2011-2014. It is a study correlational not experimentally of the retrospective design. The...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Formato: | Artículo de revista |
| Lenguaje: | español |
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Universidad Peruana Unión
2020
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| _version_ | 1881695145802334208 |
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| author | Contreras Unchupaico, Ronald Roy Palacios Ponce de León, Francis David |
| author_browse | Contreras Unchupaico, Ronald Roy Palacios Ponce de León, Francis David |
| author_facet | Contreras Unchupaico, Ronald Roy Palacios Ponce de León, Francis David |
| author_sort | Contreras Unchupaico, Ronald Roy |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | The aim of this investigation is to determine the relationship between financial profitability and current liquidity of the companies of the industrial sector that quote in the Stock exchange of Lima, periods, 2011-2014. It is a study correlational not experimentally of the retrospective design. The population sample is composed of 29 companies in the industrial sector. The descriptive analysis had the following results: 1) the sector has experienced a trend of decrease as for the level of financial profitability, of a high level (48 %) in 2013, towards a low level (41 %) in 2014; 2) the current liquidity also experiences a caída: in 2011 it reached a high level (34 %) and in 2014 a low level (45 %), 3) nowadays the empress are in an average level of financial profitability and current liquidity. According to the contrastación of hypothesis a coefficient of correlation obtained of r =-.218 that indicates the existence of a negative inverse correlation with one p-value = .019. For 2011 a correlation was obtained negative inverse (r =-.432) it is significant (p = .019), nevertheless in the year 2012 (r =-.289, p =.128), 2013 (r =-.186, p =.333) and 2014 (r =-.203, p =.291) exists also correlation negative inverse but not significant. One concludes that during the period of study, the companies experience a trend to support an average level of profitability and liquidity, nevertheless last year they obtain results of low level in both variables. One concludes, principally that when the companies experience major levels of profitability, the levels of liquidity are minor. Nevertheless during the year 2012 to 2014 not always to major profitability the companies minors obtain levels of liquidity. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1235 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/12352020-11-30T15:39:05Z Financial profitability and current liquidity of the companies of the industrial sector that quote in the Stock exchange of Lima, 2011- 2014 Lima, Peru Rentabilidad financiera y liquidez corriente de las empresas del sector industrial que cotizan en la Bolsa de Valores de Lima, 2011-2014 Lima, Perú Contreras Unchupaico, Ronald Roy Palacios Ponce de León, Francis David Rentabilidad financiera, liquidez corriente Financial Profitability, current liquidity The aim of this investigation is to determine the relationship between financial profitability and current liquidity of the companies of the industrial sector that quote in the Stock exchange of Lima, periods, 2011-2014. It is a study correlational not experimentally of the retrospective design. The population sample is composed of 29 companies in the industrial sector. The descriptive analysis had the following results: 1) the sector has experienced a trend of decrease as for the level of financial profitability, of a high level (48 %) in 2013, towards a low level (41 %) in 2014; 2) the current liquidity also experiences a caída: in 2011 it reached a high level (34 %) and in 2014 a low level (45 %), 3) nowadays the empress are in an average level of financial profitability and current liquidity. According to the contrastación of hypothesis a coefficient of correlation obtained of r =-.218 that indicates the existence of a negative inverse correlation with one p-value = .019. For 2011 a correlation was obtained negative inverse (r =-.432) it is significant (p = .019), nevertheless in the year 2012 (r =-.289, p =.128), 2013 (r =-.186, p =.333) and 2014 (r =-.203, p =.291) exists also correlation negative inverse but not significant. One concludes that during the period of study, the companies experience a trend to support an average level of profitability and liquidity, nevertheless last year they obtain results of low level in both variables. One concludes, principally that when the companies experience major levels of profitability, the levels of liquidity are minor. Nevertheless during the year 2012 to 2014 not always to major profitability the companies minors obtain levels of liquidity. El objetivo de esta investigación fue determinar la relación entre rentabilidad financiera y liquidez corriente de las empresas del sector industrial que cotizan en la Bolsa de Valores de Lima, periodos, 2011-2014. Es un estudio correlacional no experimental de diseño retrospectivo. La muestra poblacional está compuesta por 29 empresas del sector industrial. El análisis descriptivo tuvo los siguientes resultados: 1) el sector ha experimentado una tendencia de disminución en cuanto al nivel de rentabilidad financiera, de un nivel alto (48%) en el 2013, hacia un nivel bajo (41%) en el 2014; 2) la liquidez corriente también experimenta un caída: en el 2011 alcanzó un nivel alto (34%) y en el 2014 un nivel bajo (45%), 3) actualmente, las empresas se encuentran en un nivel medio de rentabilidad financiera y liquidez corriente. Según la contrastación de hipótesis se obtuvo un coeficiente de correlación de r = -.218 que indica la existencia de una correlación negativa inversa con un p valor = .019. Para el 2011 se obtuvo una correlación negativa inversa (r = -.432) es significativa (p = .019), sin embargo, en los años 2012 (r = -.289, p=.128), 2013 (r= -.186, p=.333) y 2014 (r = -.203, p=.291) existe también correlación negativa inversa pero no significativa. Se concluye que durante el periodo de estudio, las empresas experimentan una tendencia a mantener un nivel medio de rentabilidad y liquidez; sin embargo, el último año obtienen resultados de nivel bajo en ambas variables. Se concluye, principalmente que cuando las empresas experimentan mayores niveles de rentabilidad, los niveles de liquidez son menores. Sin embargo, durante los años 2012 al 2014 no siempre a mayor rentabilidad las empresas obtienen menores niveles de liquidez. Universidad Peruana Unión 2020-03-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1235 10.17162/rivc.v3i1.1235 Revista de Investigación Valor Contable; Vol. 3 Núm. 1 (2016): Revista Científica Valor Contable; 101 - 108 2413-5860 2410-1052 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1235/1579 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1235/1737 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | Rentabilidad financiera, liquidez corriente Financial Profitability, current liquidity Contreras Unchupaico, Ronald Roy Palacios Ponce de León, Francis David Financial profitability and current liquidity of the companies of the industrial sector that quote in the Stock exchange of Lima, 2011- 2014 Lima, Peru |
| title | Financial profitability and current liquidity of the companies of the industrial sector that quote in the Stock exchange of Lima, 2011- 2014 Lima, Peru |
| title_alt | Rentabilidad financiera y liquidez corriente de las empresas del sector industrial que cotizan en la Bolsa de Valores de Lima, 2011-2014 Lima, Perú |
| title_full | Financial profitability and current liquidity of the companies of the industrial sector that quote in the Stock exchange of Lima, 2011- 2014 Lima, Peru |
| title_fullStr | Financial profitability and current liquidity of the companies of the industrial sector that quote in the Stock exchange of Lima, 2011- 2014 Lima, Peru |
| title_full_unstemmed | Financial profitability and current liquidity of the companies of the industrial sector that quote in the Stock exchange of Lima, 2011- 2014 Lima, Peru |
| title_short | Financial profitability and current liquidity of the companies of the industrial sector that quote in the Stock exchange of Lima, 2011- 2014 Lima, Peru |
| title_sort | financial profitability and current liquidity of the companies of the industrial sector that quote in the stock exchange of lima 2011 2014 lima peru |
| topic | Rentabilidad financiera, liquidez corriente Financial Profitability, current liquidity |
| topic_facet | Rentabilidad financiera, liquidez corriente Financial Profitability, current liquidity |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1235 |
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