Effect of NIC 41 on working capital: An analysis of banana companies in the Machala canton

This study aims to analyze the effect of the implementation of International Accounting Standard 41 (Agriculture) on the working capital management of banana producing companies located in Machala canton, Ecuador. For this purpose, a non-experimental quantitative analysis of 118 companies was carrie...

• 1. Verfasser: Campos Cárdenas, Eliecer (author)
• Weitere Verfasser: Manjarrez Fuentes, Nelly (author), Ortega Manjarrez , Verónica (author)
• Format: article
• Sprache: spa
• Veröffentlicht: 2025
• Schlagworte: activos biológicos; capital de trabajo; empresas agrícolas; banano; biological assets; working capital; agricultural companies; bananas
• Online Zugang: https://revistas.uteq.edu.ec/index.php/csye/article/view/935