Influence of liquidity on financial profitability: The case of the Goodyear S.A. Company
The analysis of financial indicators provides information to evaluate the economic stability of a company; this study determines the influence of liquidity on the financial profitability of Goodyear del Peru S. A within the period from 2012 to 2018. Quantitatively, under the multiple regression mode...
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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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| _version_ | 1881695148802310144 |
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| author | Ramirez Huamán, Samira Yaliz Maldonado Guardamino, Ivan Moises |
| author_browse | Maldonado Guardamino, Ivan Moises Ramirez Huamán, Samira Yaliz |
| author_facet | Ramirez Huamán, Samira Yaliz Maldonado Guardamino, Ivan Moises |
| author_sort | Ramirez Huamán, Samira Yaliz |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | The analysis of financial indicators provides information to evaluate the economic stability of a company; this study determines the influence of liquidity on the financial profitability of Goodyear del Peru S. A within the period from 2012 to 2018. Quantitatively, under the multiple regression model, it is explained retrospectively and transversally from a total of 28 financial statements, how the ratios of current ratio, cash ratio and working capital, converge on the ratios of return on investment, financial leverage and net profitability. It was determined that return on investment and financial leverage depend on liquidity; however, although liquidity is related to net profitability, it was not found to be a significant enough factor to be a determining and influential one, since the company's fund is mostly made up of assets required for loans. It is concluded that liquidity is a determining and influential factor for the financial profitability at the level of investment return and leverage of the company, through the use of the method of integration by components and regression, since it allowed for independently delimiting the accuracy of the margin of error for each ratio, which results in a favorable significance. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1397 |
| 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/13972020-12-14T22:10:44Z Influence of liquidity on financial profitability: The case of the Goodyear S.A. Company Influencia de la liquidez en la rentabilidad financiera: Caso de la Compañía Goodyear S.A. Ramirez Huamán, Samira Yaliz Maldonado Guardamino, Ivan Moises Liquidez apalancamiento rendimiento rentabilidad financiera Liquidity leverage performance financial profitability The analysis of financial indicators provides information to evaluate the economic stability of a company; this study determines the influence of liquidity on the financial profitability of Goodyear del Peru S. A within the period from 2012 to 2018. Quantitatively, under the multiple regression model, it is explained retrospectively and transversally from a total of 28 financial statements, how the ratios of current ratio, cash ratio and working capital, converge on the ratios of return on investment, financial leverage and net profitability. It was determined that return on investment and financial leverage depend on liquidity; however, although liquidity is related to net profitability, it was not found to be a significant enough factor to be a determining and influential one, since the company's fund is mostly made up of assets required for loans. It is concluded that liquidity is a determining and influential factor for the financial profitability at the level of investment return and leverage of the company, through the use of the method of integration by components and regression, since it allowed for independently delimiting the accuracy of the margin of error for each ratio, which results in a favorable significance. El análisis de indicadores financieros proporciona información para ver la estabilidad económica de una empresa; esta investigación determina la influencia de la liquidez en la rentabilidad financiera de la compañía Goodyear del Perú S. A dentro de los periodos 2012 al 2018. Cuantitativamente, bajo el modelo de regresión múltiple, se explica retrospectivamente y transversalmente a partir de un total de 28 estados financieros, cómo los ratios de razón circulante, razón de efectivo y capital de trabajo, convergen en los ratios de rendimiento de inversión, apalancamiento financiero y rentabilidad neta; determinándose que el rendimiento de inversión y el apalancamiento financiero dependen de la liquidez; sin embargo, a pesar que la liquidez se relaciona con la rentabilidad neta no se encontró suficiente significancia para ser un factor determinante e influyente, debido a que el fondo de la empresa está constituido en su mayoría por activos requeridos a créditos. Se concluye que la liquidez es un factor determinante e influyente para la rentabilidad financiera a nivel de rendimiento de inversión y apalancamiento de la empresa, mediante el uso del método de integración por componentes y regresión, ya que permitió delimitar la exactitud muy independiente al margen de error que posee cada ratio, resultado así una significancia favorable. Universidad Peruana Unión 2020-12-14 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/1397 Revista de Investigación Valor Contable; Vol. 7 Núm. 1 (2020): Revista Científica Valor Contable; 65 - 78 2413-5860 2410-1052 10.17162/rivc.v7i1 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1397/1752 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1397/1753 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | Liquidez apalancamiento rendimiento rentabilidad financiera Liquidity leverage performance financial profitability Ramirez Huamán, Samira Yaliz Maldonado Guardamino, Ivan Moises Influence of liquidity on financial profitability: The case of the Goodyear S.A. Company |
| title | Influence of liquidity on financial profitability: The case of the Goodyear S.A. Company |
| title_alt | Influencia de la liquidez en la rentabilidad financiera: Caso de la Compañía Goodyear S.A. |
| title_full | Influence of liquidity on financial profitability: The case of the Goodyear S.A. Company |
| title_fullStr | Influence of liquidity on financial profitability: The case of the Goodyear S.A. Company |
| title_full_unstemmed | Influence of liquidity on financial profitability: The case of the Goodyear S.A. Company |
| title_short | Influence of liquidity on financial profitability: The case of the Goodyear S.A. Company |
| title_sort | influence of liquidity on financial profitability the case of the goodyear s a company |
| topic | Liquidez apalancamiento rendimiento rentabilidad financiera Liquidity leverage performance financial profitability |
| topic_facet | Liquidez apalancamiento rendimiento rentabilidad financiera Liquidity leverage performance financial profitability |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1397 |
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