Financial leasing and profitability in the company OR Maquinarias S.A.C.
Financial leasing is a means of financing by which an asset can be acquired in the medium and long term; based on this, the present study focuses on determining to what extent financial leasing influences the profitability of OR Maquinarias S.A.C., La Molina - Lima, in the period 2015-2017. Regardin...
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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: | Financial leasing is a means of financing by which an asset can be acquired in the medium and long term; based on this, the present study focuses on determining to what extent financial leasing influences the profitability of OR Maquinarias S.A.C., La Molina - Lima, in the period 2015-2017. Regarding the type of methodological design, this study uses an explanatory level, non-experimental design based on a cross-section. The results show that the financial lease, determined by the level of indebtedness, capital structure, debt term, interest coverage, management of fixed assets, current liquidity and cash liquidity; have an 86.3% positive effect on the financial profitability, and 85.6% on the economic profitability; confirming that the stability of indebtedness allows for generating investment that is translated into obtaining profits reflected in the obtained profitability. |
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| ISSN: | 2413-5860 2410-1052 |