Análisis de la liquidez y solvencia: su repercusión sobre la Gestión Financiera, caso Compañía Minera La Poderosa y Subsidiaria
The objective of this study is to determine the degree of repercussion of liquidity and solvency on the Financial Management of the Mining company la Poderosa SA and Subsidiaries, in the periods 2015-2019. Considering that used computer tools with numerical data, and it was carried out under th...
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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
2021
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| Materias: | |
| Acceso en línea: | Ver en el sistema de origen |
| Etiquetas: |
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| Sumario: | The objective of this study is to determine the degree of repercussion of liquidity and solvency on the Financial Management of the Mining company la Poderosa SA and Subsidiaries, in the periods 2015-2019. Considering that used computer tools with numerical data, and it was carried out under the quantitative-explanatory approach. The design was non-experimental and cross-sectional, because were not manipulated the variables at any time. The population of the statements were made up of financial position and the quarterly statements of comprehensive income for all periods published on the Lima Stock Exchange. For the analysis, the 2015-2019 periods classified 20 study units, through the non-probabilistic - intentional type of sampling selected. The results indicate that the acid test indicator pertaining to liquidity has an impact of 82.5% on the financial management of the Mining company la Poderosa SA and Subsidiaries. |
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| ISSN: | 2413-5860 2410-1052 |