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...
Guardado en:
| Publicado en: | Revista de Investigación Valor Contable |
|---|---|
| Autor principal: | |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2020
|
| Materias: | |
| Acceso en línea: | Ver en el sistema de origen |
| Etiquetas: |
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| _version_ | 1881695147162337280 |
|---|---|
| author | Paredes Cárdenas, Samuel Yair |
| author_browse | Paredes Cárdenas, Samuel Yair |
| author_facet | Paredes Cárdenas, Samuel Yair |
| author_sort | Paredes Cárdenas, Samuel Yair |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | 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. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1249 |
| 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/12492020-11-30T15:27:24Z Net income and generation of added economic value, in companies in the mining sector of Peru, during the 2012-2016 time period Utilidad neta y generación de valor económico agregado, en empresas del sector minero del Perú, periodo 2012-2016 Paredes Cárdenas, Samuel Yair relación, utilidad neta, valor económico agregado (EVA) relationship, net profit, economic value added (EVA) 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. La presente investigación determina el grado de relación que existe entre la utilidad neta y la generación de valor económico agregado (EVA), en el sector minero. La metodología utilizada dentro del enfoque cuantitativo, fue de tipo correlacional bajo un diseño no experimental; para el alcance de los resultados se determinó una muestra de estudio por conveniencia de 16 estados de resultados de empresas del sector minero que cotizaron permanentemente en la bolsa de valores del Perú durante el periodo comprendido desde el año 2012 al 2016. Asimismo, se tuvieron en consideración los valores que independientemente cada empresa obtuvo en cada periodo tanto para la utilidad neta como para el EVA y a partir de ello se agruparon de manera sectorial. Los resultados determinaron que existe un grado de relación estadísticamente significativa positiva muy alta entre la utilidad neta y el EVA para cada uno de los periodos correspondientes (r=.988). Por tanto, a lo largo del periodo comprendido desde el 2012 al 2016 en las empresas del sector minero que cotizan en la Bolsa de Valores de Lima, la utilidad neta obtenida por las empresas estuvo directamente relacionada a la generación de valor económico. 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/1249 10.17162/rivc.v5i1.1249 Revista de Investigación Valor Contable; Vol. 5 Núm. 1 (2018): Revista Científica Valor Contable; 45 - 57 2413-5860 2410-1052 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1249/1593 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1249/1722 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | relación, utilidad neta, valor económico agregado (EVA) relationship, net profit, economic value added (EVA) Paredes Cárdenas, Samuel Yair Net income and generation of added economic value, in companies in the mining sector of Peru, during the 2012-2016 time period |
| title | Net income and generation of added economic value, in companies in the mining sector of Peru, during the 2012-2016 time period |
| title_alt | Utilidad neta y generación de valor económico agregado, en empresas del sector minero del Perú, periodo 2012-2016 |
| title_full | Net income and generation of added economic value, in companies in the mining sector of Peru, during the 2012-2016 time period |
| title_fullStr | Net income and generation of added economic value, in companies in the mining sector of Peru, during the 2012-2016 time period |
| title_full_unstemmed | Net income and generation of added economic value, in companies in the mining sector of Peru, during the 2012-2016 time period |
| title_short | Net income and generation of added economic value, in companies in the mining sector of Peru, during the 2012-2016 time period |
| title_sort | net income and generation of added economic value in companies in the mining sector of peru during the 2012 2016 time period |
| topic | relación, utilidad neta, valor económico agregado (EVA) relationship, net profit, economic value added (EVA) |
| topic_facet | relación, utilidad neta, valor económico agregado (EVA) relationship, net profit, economic value added (EVA) |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1249 |
| work_keys_str_mv | AT paredescardenassamuelyair netincomeandgenerationofaddedeconomicvalueincompaniesintheminingsectorofperuduringthe20122016timeperiod AT paredescardenassamuelyair utilidadnetaygeneraciondevaloreconomicoagregadoenempresasdelsectorminerodelperuperiodo20122016 |