The statement of cash flows and the solvency of the trading companies of Peru in the period 2010-2015
The objective of the investigation was to determine the relationship between the cash flow statement and the solvency of the trading companies in Peru in the periods 2010 to 2015. To determine this relationship, the operation, investment, and financing activities were taken as dimensions with equity...
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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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| _version_ | 1881695146484957184 |
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| author | Gallegos Crisanto, Fabiola Huaranca Padilla, Vasti Yaasiel Martínez Huisa, Sinforiano |
| author_browse | Gallegos Crisanto, Fabiola Huaranca Padilla, Vasti Yaasiel Martínez Huisa, Sinforiano |
| author_facet | Gallegos Crisanto, Fabiola Huaranca Padilla, Vasti Yaasiel Martínez Huisa, Sinforiano |
| author_sort | Gallegos Crisanto, Fabiola |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | The objective of the investigation was to determine the relationship between the cash flow statement and the solvency of the trading companies in Peru in the periods 2010 to 2015. To determine this relationship, the operation, investment, and financing activities were taken as dimensions with equity indebtedness, total asset indebtedness and hedging of financial expenses. For the study, the descriptive, correlational analysis of non- experimental design was applied with the data of commercial companies that report to the Securities Market Superintendency (SMV) in the quarterly periods of the year 2010-2015. The activity of operation, investment and financing have been used as a measure of the cash flow statement, while equity indebtedness, total asset indebtedness and the coverage of financial expenses obtained are used as an indicator of the solvency of a company. The results reveal the greater the flow obtained from the previous year, the greater the confidence of the banks in the company and, consequently, the greater the possibility of borrowing against third parties and the greater the access to financing, as well; when equity indebtedness and total asset indebtedness are lower, the greater the investment activity. It is recommended that companies in the marketing sector of Peru use EFE as a tool since this tool could be used as an opportunity to obtain external financing and demonstrate the solvency of the company, so it seems convenient to give importance to this financial statement. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1242 |
| 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/12422025-10-21T22:31:00Z The statement of cash flows and the solvency of the trading companies of Peru in the period 2010-2015 El estado de flujos de efectivo y la solvencia de las empresas comercializadoras del Perú en el periodo 2010-2015 Gallegos Crisanto, Fabiola Huaranca Padilla, Vasti Yaasiel Martínez Huisa, Sinforiano Estado de flujos de efectivo, solvencia, empresas comercializadoras Cash flow statement, solvency, trading company. The objective of the investigation was to determine the relationship between the cash flow statement and the solvency of the trading companies in Peru in the periods 2010 to 2015. To determine this relationship, the operation, investment, and financing activities were taken as dimensions with equity indebtedness, total asset indebtedness and hedging of financial expenses. For the study, the descriptive, correlational analysis of non- experimental design was applied with the data of commercial companies that report to the Securities Market Superintendency (SMV) in the quarterly periods of the year 2010-2015. The activity of operation, investment and financing have been used as a measure of the cash flow statement, while equity indebtedness, total asset indebtedness and the coverage of financial expenses obtained are used as an indicator of the solvency of a company. The results reveal the greater the flow obtained from the previous year, the greater the confidence of the banks in the company and, consequently, the greater the possibility of borrowing against third parties and the greater the access to financing, as well; when equity indebtedness and total asset indebtedness are lower, the greater the investment activity. It is recommended that companies in the marketing sector of Peru use EFE as a tool since this tool could be used as an opportunity to obtain external financing and demonstrate the solvency of the company, so it seems convenient to give importance to this financial statement. El objetivo de la investigación fue determinar la relación del estado de flujos de efectivo y la solvencia de las empresas comercializadoras que informan a la Superintendencia de Mercado de Valores (SMV) del Perú durante el periodo 2010 al 2015. El estudio es de tipo, correlacional de diseño no experimental con datos trimestrales. La actividad de operación, inversión y financiamiento se ha utilizado como una medida del estado de flujos de efectivo, mientras que el endeudamiento patrimonial, el endeudamiento del activo total y la cobertura de gastos financieros obtenidos se utilizan como un indicador de la solvencia de una empresa. Los resultados de acuerdo al coeficiente de correlación r de Pearson, revelan que cuanto mayor sea el flujo obtenido del ejercicio anterior, mayor será la confianza de los bancos en la empresa y, consecuentemente, mayor es será la posibilidad de endeudarse frente a terceros y del acceso a la financiación. Así mismo, cuando el endeudamiento patrimonial y el endeudamiento del activo total es menor, mayor serán las actividades de inversión. Se recomienda a las empresas del sector usar como herramienta: el estado de flujo de efectivo como una oportunidad para obtener financiamiento externo y demostrar la solvencia de la empresa, importante estado financiero. 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/1242 10.17162/rivc.v4i1.1242 Revista de Investigación Valor Contable; Vol. 4 Núm. 1 (2017): Revista Científica Valor Contable; 81 - 94 2413-5860 2410-1052 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1242/1586 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1242/1730 Derechos de autor 2020 Revista de Investigación Valor Contable https://creativecommons.org/licenses/by-nc-nd/4.0 |
| spellingShingle | Estado de flujos de efectivo, solvencia, empresas comercializadoras Cash flow statement, solvency, trading company. Gallegos Crisanto, Fabiola Huaranca Padilla, Vasti Yaasiel Martínez Huisa, Sinforiano The statement of cash flows and the solvency of the trading companies of Peru in the period 2010-2015 |
| title | The statement of cash flows and the solvency of the trading companies of Peru in the period 2010-2015 |
| title_alt | El estado de flujos de efectivo y la solvencia de las empresas comercializadoras del Perú en el periodo 2010-2015 |
| title_full | The statement of cash flows and the solvency of the trading companies of Peru in the period 2010-2015 |
| title_fullStr | The statement of cash flows and the solvency of the trading companies of Peru in the period 2010-2015 |
| title_full_unstemmed | The statement of cash flows and the solvency of the trading companies of Peru in the period 2010-2015 |
| title_short | The statement of cash flows and the solvency of the trading companies of Peru in the period 2010-2015 |
| title_sort | statement of cash flows and the solvency of the trading companies of peru in the period 2010 2015 |
| topic | Estado de flujos de efectivo, solvencia, empresas comercializadoras Cash flow statement, solvency, trading company. |
| topic_facet | Estado de flujos de efectivo, solvencia, empresas comercializadoras Cash flow statement, solvency, trading company. |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1242 |
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