Análisis del comercio internacional y su relación con del departamento financiero : un estudio del sector empresarial ecuatoroiano.

Abstract

The present study aims to establish the effects of International Trade on the Financial Performance of small, medium and large companies in Ecuador. The incidence of the International Trade variable, which represents exports and imports, was measured on the Financial Performance variable, the latter composed of liquidity, solvency, management and profitability ratios. Data from the Superintendency of Companies, Securities and Insurance was used and a population of 12,968 companies was established. According to the results of this study, there is a significant relationship between exports and the financial indicators of liquidity, solvency, management and profitability. In addition, based on the results, it was possible to justify the proposal of this research work, the elaboration of a plan destined to incentivize the exports of Ecuadorian companies. This study serves as a reference and opening for future investigations that establish a similar approach to the research work presented.