Explanatory factors in the indebtedness of mining sector companies listed on the Lima Stock Exchange during the period 2012-2015
The purpose of the study is to explain how the factors explain the indebtedness of the companies listed on the Lima Stock Exchange during the 2012-2015 period. The published data belongs to 15 companies in the mining sector. The study is based on a non-experimental retrospective design, quantitative...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2020
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| Materias: | |
| Acceso en línea: | Ver en el sistema de origen |
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| Sumario: | The purpose of the study is to explain how the factors explain the indebtedness of the companies listed on the Lima Stock Exchange during the 2012-2015 period. The published data belongs to 15 companies in the mining sector. The study is based on a non-experimental retrospective design, quantitative approach, explanatory level and a statistical method of multiple linear regression-backward steps. It was found that the factors age and structure of assets show a moderate ratio of 56.1% with indebtedness (R2 = 0.314) that is, the oldest companies tend to choose new investment projects increasing the level of indebtedness, thus guaranteeing the best payment conditions. And the companies with the highest proportion of pledged debt and the least amount of assets are available to be used as collateral for new debts, therefore opting for a lower level of indebtedness. |
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| ISSN: | 2413-5860 2410-1052 |