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 |
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Universidad Peruana Unión
2020
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| Materias: | |
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| _version_ | 1881695146191355904 |
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| author | Cruzado Velásquez, Edith Coz Yglecias, Melissa Milka Bailón Miranda, Janet |
| author_browse | Bailón Miranda, Janet Coz Yglecias, Melissa Milka Cruzado Velásquez, Edith |
| author_facet | Cruzado Velásquez, Edith Coz Yglecias, Melissa Milka Bailón Miranda, Janet |
| author_sort | Cruzado Velásquez, Edith |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | 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. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1239 |
| 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/12392020-11-30T15:31:04Z Explanatory factors in the indebtedness of mining sector companies listed on the Lima Stock Exchange during the period 2012-2015 Factores explicativos en el endeudamiento de las empresas del sector minero que cotizan en la Bolsa de Valores de Lima durante el periodo 2012-2015 Cruzado Velásquez, Edith Coz Yglecias, Melissa Milka Bailón Miranda, Janet Estructura de capital, nivel de endeudamiento, edad, estructura de activos Capital structure, level of indebtedness, age, structure of assets 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. La finalidad del estudio es explicar cómo los factores explican el endeudamiento de las empresas que cotizan en la Bolsa de Valores de Lima durante el periodo 2012-2015. Los datos publicados pertenecen a 15 empresas del sector minero. El estudio obedece a un diseño no experimental retrospectivo, enfoque cuantitativo y nivel explicativo. Se aplicó el método estadístico de regresión lineal múltiple-paso hacia atrás. Se encontró que los factores edad y estructura de activos muestran una relación moderada de 56.1% con endeudamiento (r2=0.314) es decir las empresas más antiguas tienden a elegir nuevos proyectos de inversión incrementando el nivel de endeudamiento, garantizando así las mejores condiciones de pago. Y las empresas con mayor proporción de deuda prendada y menor cantidad de activos quedan disponibles para utilizarlos como garantías de nuevas deudas, por lo tanto optan por menor nivel de endeudamiento. 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/1239 10.17162/rivc.v4i1.1239 Revista de Investigación Valor Contable; Vol. 4 Núm. 1 (2017): Revista Científica Valor Contable; 43 - 54 2413-5860 2410-1052 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1239/1583 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1239/1727 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | Estructura de capital, nivel de endeudamiento, edad, estructura de activos Capital structure, level of indebtedness, age, structure of assets Cruzado Velásquez, Edith Coz Yglecias, Melissa Milka Bailón Miranda, Janet Explanatory factors in the indebtedness of mining sector companies listed on the Lima Stock Exchange during the period 2012-2015 |
| title | Explanatory factors in the indebtedness of mining sector companies listed on the Lima Stock Exchange during the period 2012-2015 |
| title_alt | Factores explicativos en el endeudamiento de las empresas del sector minero que cotizan en la Bolsa de Valores de Lima durante el periodo 2012-2015 |
| title_full | Explanatory factors in the indebtedness of mining sector companies listed on the Lima Stock Exchange during the period 2012-2015 |
| title_fullStr | Explanatory factors in the indebtedness of mining sector companies listed on the Lima Stock Exchange during the period 2012-2015 |
| title_full_unstemmed | Explanatory factors in the indebtedness of mining sector companies listed on the Lima Stock Exchange during the period 2012-2015 |
| title_short | Explanatory factors in the indebtedness of mining sector companies listed on the Lima Stock Exchange during the period 2012-2015 |
| title_sort | explanatory factors in the indebtedness of mining sector companies listed on the lima stock exchange during the period 2012 2015 |
| topic | Estructura de capital, nivel de endeudamiento, edad, estructura de activos Capital structure, level of indebtedness, age, structure of assets |
| topic_facet | Estructura de capital, nivel de endeudamiento, edad, estructura de activos Capital structure, level of indebtedness, age, structure of assets |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1239 |
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