Análisis de los factores que inciden en la confiabilidad de la presentación de la información financiera en el sector camaronero de la ciudad de Guayaquil año 2021.

Abstract

The present investigation seeks to analyze the factors that affect the reliability of financial information in the shrimp sector of the city of Guayaquil. It was noted that the factors that affect the reliability of the financial information of the city of Guayaquil are: (a) the accounting system; (b) financial manipulation; and (c) information with errors. Therefore, the main factor is accounting systems that distort the clarity and efficiency of financial information. Due to the above, this research project used a mixed research approach, that is, a quantitative and qualitative approach with the purpose of investigating and analyzing each of the factors that affect the reliability of financial information. Surveys and interviews were carried out with professional experts on the subject who work in the shrimp sector, in order to know their opinions on the subject.