Net income and generation of added economic value, in companies in the mining sector of Peru, during the 2012-2016 time period
This research study determines the degree of relationship between net income and the generation of economic value added (EVA) in the mining sector. The methodology used within the quantitative approach was correlational with a non-experimental design. For the scope of the results, a study sample was...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Autor principal: | |
| 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: | This research study determines the degree of relationship between net income and the generation of economic value added (EVA) in the mining sector. The methodology used within the quantitative approach was correlational with a non-experimental design. For the scope of the results, a study sample was determined by convenience including 16 income statements of companies in the mining sector that were permanently traded on the stock exchange of Peru during the period 2012 to 2016. Likewise, the values that were independently taken into account for each company for each period were both net income and EVA and from this, they were grouped in a sectorial way. The results show that there is a very high degree of the significant positive relationship between net income and the EVA for each of the corresponding periods (r = .988). Therefore, throughout the period 2012 to 2016 in the companies of the mining sector that were listed on the Lima Stock Exchange, the net profit obtained by the companies was directly related to the generation of economic value. |
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| ISSN: | 2413-5860 2410-1052 |