Corporate indebtedness and profitability of a private school listed on the Lima Stock Exchange (LSE)
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Sapienza (Curitiba) |
Texto Completo: | https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/597 |
Resumo: | Indebtedness is important for companies to have the necessary resources for an investment needed to increase their market share. The main objective was considered to analyze the connection of indebtedness with the profitability of a school listed on the LSE, 2017-2021. The methodology considered was quantitative, basic, longitudinal, descriptive and correlational, the documentary analysis was applied to the financial statements of a school listed on the BVL for the periods 2017-2021. The data achieved showed that indebtedness reached a non-parametric test with profitability and return on equity since the p-value was less than 0.05, consenting to accept the alternate hypothesis, and a Pearson is -0.781 and -0.955. On the other hand, indebtedness with return on net sales and return on assets, the data were parametric since the p-value was higher than 0.05, allowing in this part to accept the null hypothesis, and a Pearson was 0.738 and 0.684. It is concluded that by not carrying out an exhaustive analysis, considering the true needs of the company and the demands of the target public, the financial decision making will always be wrong, leading to short-term indebtedness affecting the financial structure of the company, since its assets will not be able to meet the monetary obligation acquired, since its current liabilities considerably exceed the company's capacity to meet its financial obligations. |
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Corporate indebtedness and profitability of a private school listed on the Lima Stock Exchange (LSE)Endeudamiento empresarial y rentabilidad de un colegio privado que cotiza en la Bolsa de Valores de Lima (BVL)Dívida empresarial e rentabilidade de uma escola particular listada na Bolsa de Valores de Lima (BVL)Endividamento, rentabilidade, ativos, passivos, curto prazoIndebtedness, profitability, assets, liabilities, short termEndeudamiento, rentabilidad, activo, pasivo, corto plazoIndebtedness is important for companies to have the necessary resources for an investment needed to increase their market share. The main objective was considered to analyze the connection of indebtedness with the profitability of a school listed on the LSE, 2017-2021. The methodology considered was quantitative, basic, longitudinal, descriptive and correlational, the documentary analysis was applied to the financial statements of a school listed on the BVL for the periods 2017-2021. The data achieved showed that indebtedness reached a non-parametric test with profitability and return on equity since the p-value was less than 0.05, consenting to accept the alternate hypothesis, and a Pearson is -0.781 and -0.955. On the other hand, indebtedness with return on net sales and return on assets, the data were parametric since the p-value was higher than 0.05, allowing in this part to accept the null hypothesis, and a Pearson was 0.738 and 0.684. It is concluded that by not carrying out an exhaustive analysis, considering the true needs of the company and the demands of the target public, the financial decision making will always be wrong, leading to short-term indebtedness affecting the financial structure of the company, since its assets will not be able to meet the monetary obligation acquired, since its current liabilities considerably exceed the company's capacity to meet its financial obligations.El endeudamiento es importante para que las compañías puedan contar con los recursos necesarios para una inversión que se necesita con el fin de incrementar su participación en el mercado. Se consideró como objetivo principal, analizar la conexión del endeudamiento con la rentabilidad de un colegio que cotiza en la BVL, 2017-2021. La metodología considerada fue cuantitativa, básica, longitudinal, descriptiva y correlacional, el análisis documental se aplicó a los estados financieros de un colegio que cotiza en la BVL de los períodos 2017-2021. Los datos alcanzados demostraron que el endeudamiento alcanzó una prueba no paramétrica con la rentabilidad y rentabilidad patrimonial ya que el p valor fue inferior a 0.05, consintiendo aceptar la hipótesis alterna, y un Pearson es de -0.781 y -0.955. En cambio, el endeudamiento con la rentabilidad sobre las ventas netas y rentabilidad sobre activos, los datos fueron paramétricos ya que el p valor fue superior a 0.05, permitiendo en esta parte aceptar la hipótesis nula, y un Pearson fue 0.738 y 0.684. Se concluye que al no realizar un análisis exhaustivo, considerando las verdaderas necesidades de la empresa y exigencias del público objetivo, la toma decisiones financieras siempre serán erróneas, conllevando que el endeudamiento a corto plazo afecte ampliamente la estructura financiera de la compañía, puesto que sus activos no podrán afrontar dicha obligación monetaria adquirida ya que sus pasivos corrientes superan considerablemente a la capacidad.O endividamento é importante para que as empresas tenham os recursos necessários para um investimento necessário para aumentar sua participação no mercado. O objetivo principal foi considerado para analisar a conexão entre o endividamento e a rentabilidade de uma escola listada na BVL, 2017-2021. A metodologia considerada foi quantitativa, básica, longitudinal, descritiva e correlacional, a análise documental foi aplicada às demonstrações financeiras de uma escola listada na BVL para os períodos de 2017-2021. Os dados obtidos mostraram que o endividamento atingiu um teste não paramétrico com rentabilidade e retorno sobre o patrimônio líquido, pois o valor p foi inferior a 0,05, consentindo em aceitar a hipótese alternativa, e um Pearson é -0,781 e -0,955. Por outro lado, o endividamento com retorno sobre vendas líquidas e retorno sobre ativos, os dados eram paramétricos, pois o valor p era maior que 0,05, permitindo nesta parte aceitar a hipótese nula, e um Pearson era 0,738 e 0,684. Conclui-se que ao não realizar uma análise exaustiva, considerando as necessidades reais da empresa e as exigências do público alvo, a tomada de decisões financeiras será sempre errada, levando ao endividamento de curto prazo que afeta amplamente a estrutura financeira da empresa, uma vez que seus ativos não serão capazes de enfrentar esta obrigação monetária adquirida, uma vez que seus passivos atuais excedem consideravelmente sua capacidade.Sapienza Grupo Editorial2023-01-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/59710.51798/sijis.v4i1.597Sapienza: International Journal of Interdisciplinary Studies; Vol. 4 No. 1 (2023): Regular Issue: Interdisciplinary Studies; e23001Sapienza: International Journal of Interdisciplinary Studies; Vol. 4 Núm. 1 (2023): Fascículo Regular: Estudios Interdisciplinarios; e23001Sapienza: International Journal of Interdisciplinary Studies; v. 4 n. 1 (2023): Número Regular: Estudos Interdisciplinares; e230012675-9780reponame:Sapienza (Curitiba)instname:Sapienza Grupo Editorialinstacron:SAPIENZAenghttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/597/423Copyright (c) 2023 Aaron Natanael Cardozo Torres , Jhonmar Minga Mori , Julian Palomino Akintui Antich , Victor Hugo Puican Rodriguezhttps://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessCardozo Torres , Aaron Natanael Minga Mori , Jhonmar Akintui Antich , Julian Palomino Puican Rodriguez, Victor Hugo 2023-01-15T18:25:31Zoai:ojs2.journals.sapienzaeditorial.com:article/597Revistahttps://journals.sapienzaeditorial.com/index.php/SIJISPRIhttps://journals.sapienzaeditorial.com/index.php/SIJIS/oaieditor@sapienzaeditorial.com2675-97802675-9780opendoar:2023-01-15T18:25:31Sapienza (Curitiba) - Sapienza Grupo Editorialfalse |
dc.title.none.fl_str_mv |
Corporate indebtedness and profitability of a private school listed on the Lima Stock Exchange (LSE) Endeudamiento empresarial y rentabilidad de un colegio privado que cotiza en la Bolsa de Valores de Lima (BVL) Dívida empresarial e rentabilidade de uma escola particular listada na Bolsa de Valores de Lima (BVL) |
title |
Corporate indebtedness and profitability of a private school listed on the Lima Stock Exchange (LSE) |
spellingShingle |
Corporate indebtedness and profitability of a private school listed on the Lima Stock Exchange (LSE) Cardozo Torres , Aaron Natanael Endividamento, rentabilidade, ativos, passivos, curto prazo Indebtedness, profitability, assets, liabilities, short term Endeudamiento, rentabilidad, activo, pasivo, corto plazo |
title_short |
Corporate indebtedness and profitability of a private school listed on the Lima Stock Exchange (LSE) |
title_full |
Corporate indebtedness and profitability of a private school listed on the Lima Stock Exchange (LSE) |
title_fullStr |
Corporate indebtedness and profitability of a private school listed on the Lima Stock Exchange (LSE) |
title_full_unstemmed |
Corporate indebtedness and profitability of a private school listed on the Lima Stock Exchange (LSE) |
title_sort |
Corporate indebtedness and profitability of a private school listed on the Lima Stock Exchange (LSE) |
author |
Cardozo Torres , Aaron Natanael |
author_facet |
Cardozo Torres , Aaron Natanael Minga Mori , Jhonmar Akintui Antich , Julian Palomino Puican Rodriguez, Victor Hugo |
author_role |
author |
author2 |
Minga Mori , Jhonmar Akintui Antich , Julian Palomino Puican Rodriguez, Victor Hugo |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Cardozo Torres , Aaron Natanael Minga Mori , Jhonmar Akintui Antich , Julian Palomino Puican Rodriguez, Victor Hugo |
dc.subject.por.fl_str_mv |
Endividamento, rentabilidade, ativos, passivos, curto prazo Indebtedness, profitability, assets, liabilities, short term Endeudamiento, rentabilidad, activo, pasivo, corto plazo |
topic |
Endividamento, rentabilidade, ativos, passivos, curto prazo Indebtedness, profitability, assets, liabilities, short term Endeudamiento, rentabilidad, activo, pasivo, corto plazo |
description |
Indebtedness is important for companies to have the necessary resources for an investment needed to increase their market share. The main objective was considered to analyze the connection of indebtedness with the profitability of a school listed on the LSE, 2017-2021. The methodology considered was quantitative, basic, longitudinal, descriptive and correlational, the documentary analysis was applied to the financial statements of a school listed on the BVL for the periods 2017-2021. The data achieved showed that indebtedness reached a non-parametric test with profitability and return on equity since the p-value was less than 0.05, consenting to accept the alternate hypothesis, and a Pearson is -0.781 and -0.955. On the other hand, indebtedness with return on net sales and return on assets, the data were parametric since the p-value was higher than 0.05, allowing in this part to accept the null hypothesis, and a Pearson was 0.738 and 0.684. It is concluded that by not carrying out an exhaustive analysis, considering the true needs of the company and the demands of the target public, the financial decision making will always be wrong, leading to short-term indebtedness affecting the financial structure of the company, since its assets will not be able to meet the monetary obligation acquired, since its current liabilities considerably exceed the company's capacity to meet its financial obligations. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-01-15 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/597 10.51798/sijis.v4i1.597 |
url |
https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/597 |
identifier_str_mv |
10.51798/sijis.v4i1.597 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/597/423 |
dc.rights.driver.fl_str_mv |
https://creativecommons.org/licenses/by-nc-nd/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
https://creativecommons.org/licenses/by-nc-nd/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Sapienza Grupo Editorial |
publisher.none.fl_str_mv |
Sapienza Grupo Editorial |
dc.source.none.fl_str_mv |
Sapienza: International Journal of Interdisciplinary Studies; Vol. 4 No. 1 (2023): Regular Issue: Interdisciplinary Studies; e23001 Sapienza: International Journal of Interdisciplinary Studies; Vol. 4 Núm. 1 (2023): Fascículo Regular: Estudios Interdisciplinarios; e23001 Sapienza: International Journal of Interdisciplinary Studies; v. 4 n. 1 (2023): Número Regular: Estudos Interdisciplinares; e23001 2675-9780 reponame:Sapienza (Curitiba) instname:Sapienza Grupo Editorial instacron:SAPIENZA |
instname_str |
Sapienza Grupo Editorial |
instacron_str |
SAPIENZA |
institution |
SAPIENZA |
reponame_str |
Sapienza (Curitiba) |
collection |
Sapienza (Curitiba) |
repository.name.fl_str_mv |
Sapienza (Curitiba) - Sapienza Grupo Editorial |
repository.mail.fl_str_mv |
editor@sapienzaeditorial.com |
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1797051606288564224 |