Evaluación de la problemática del cumplimiento de los requisitos de información financiera a la Superintendencia de Compañías por parte de las PYMES del sector comercial de la ciudad de Guayaquil.

Abstract

The purpose of this research was to evaluate the problems that arise when complying with the requirements of financial information to the Superintendence of Companies by small and medium enterprises in the commercial sector located in the city of Guayaquil. For this it was necessary to know and apply the fundamentals and theoretical and legal principles of the annual financial information and its respective annexes that must be disclosed to the relevant regulatory body. Additionally, the analysis of the factors that influence the origin of these shortcomings, plus the determination and identification of possible solutions for the correct management, development and disclosure of the financial statements of companies. The present study was based on a descriptive and experimental research in which the population was 3,071 SMEs in the commercial sector of the city of Guayaquil, then by a sample of 341 SMEs using the random method with the aim to make easier the collection of data that was carried out through a survey of several accountants, together with the exhaustive review of the economic documents that the selected companies posted to the web portal of the Superintendency of Companies with the purpose of validate if the published financial information corresponds to the company which states, the identification of financial statements that are presented with or wit hout monetary values, verification of the information corresponding to the 2016 fiscal year, verification of the signatures of the respective officers in the documents posted, identification of the documents that are not and finally the identification of the attachments that are mandatory and not uploaded to the web portal of the Superintendency of Companies.