Salud financiera de las empresas socialmente responsables utilizando Z-Score de Altman Financial health of socially responsible companies using z-score de altman: http://repositorio.ulvr.edu.ec/handle/44000/3626

Socially responsible companies have become the screen criteria of investment by investors; they seek to invest in sustainable companies because they see them as generators of long-term value and able to face with economic, financial, social and environmental adversities. However, another of the scre...

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Váldodahkki: Morales Castro, Arturo (author)
Eará dahkkit: Aguilar Argueta, Percy Ivan (author), Monzón Citalán, Rony Esturado (author)
Materiálatiipa: article
Giella:spa
Almmustuhtton: 2019
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Liŋkkat:http://revistas.ulvr.edu.ec/index.php/yachana/article/view/583
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author Morales Castro, Arturo
author2 Aguilar Argueta, Percy Ivan
Monzón Citalán, Rony Esturado
author2_role author
author
author_facet Morales Castro, Arturo
Aguilar Argueta, Percy Ivan
Monzón Citalán, Rony Esturado
author_role author
collection Revista Universidad Laica Vicente Rocafuerte
dc.creator.none.fl_str_mv Morales Castro, Arturo
Aguilar Argueta, Percy Ivan
Monzón Citalán, Rony Esturado
dc.date.none.fl_str_mv 2019-05-13
dc.format.none.fl_str_mv application/pdf
dc.identifier.none.fl_str_mv http://revistas.ulvr.edu.ec/index.php/yachana/article/view/583
10.62325/10.62325/yachana.v8.n1.2019.583
dc.language.none.fl_str_mv spa
dc.publisher.none.fl_str_mv Universidad Laica VICENTE ROCAFUERTE de Guayaquil
dc.relation.none.fl_str_mv http://revistas.ulvr.edu.ec/index.php/yachana/article/view/583/318
http://revistas.ulvr.edu.ec/index.php/yachana/article/view/583/331
dc.rights.none.fl_str_mv Derechos de autor 2019 Yachana Revista Científica
http://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
dc.source.none.fl_str_mv Yachana ; Vol. 8 No. 1: Enero-Junio 2019
Yachana ; Vol. 8 Núm. 1: Enero-Junio 2019
2528-8148
1390-7778
reponame:Revista Universidad Laica Vicente Rocafuerte
instname:Universidad Laica Vicente Rocafuerte
instacron:ULVR
dc.subject.none.fl_str_mv Responsabilidad social, desarrollo sostenible, administración financiera, mercado financiero.
Social responsibility, Sustainable development, Financial administration, Financial markets
dc.title.none.fl_str_mv Salud financiera de las empresas socialmente responsables utilizando Z-Score de Altman Financial health of socially responsible companies using z-score de altman: http://repositorio.ulvr.edu.ec/handle/44000/3626
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
description Socially responsible companies have become the screen criteria of investment by investors; they seek to invest in sustainable companies because they see them as generators of long-term value and able to face with economic, financial, social and environmental adversities. However, another of the screen criteria of the investors is the financial health of the companies, with this it is understood that if a company aims to be sustainable it must have healthy finances. Considering a sample of five companies that are listed on the Mexican Stock Exchange of the sector of products of frequent consumption, it is proposed to identify the relationship between socially responsible companies and their financial strength through the time measured with the Z of Altman, to determine This relationship uses the financial statements of companies for the periods of 2009 to 2017. The conclusion reveals that, on average, socially responsible companies show Z ratings above 2.99, which classifies them as financially healthy companies, the case of Bimbo, which in the analyzed period is below 2.99, which classifies it as a company in a danger zone.
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publishDate 2019
publisher.none.fl_str_mv Universidad Laica VICENTE ROCAFUERTE de Guayaquil
reponame_str Revista Universidad Laica Vicente Rocafuerte
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repository.name.fl_str_mv Revista Universidad Laica Vicente Rocafuerte - Universidad Laica Vicente Rocafuerte
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rights_invalid_str_mv Derechos de autor 2019 Yachana Revista Científica
http://creativecommons.org/licenses/by-nc-sa/4.0
spelling Salud financiera de las empresas socialmente responsables utilizando Z-Score de Altman Financial health of socially responsible companies using z-score de altman: http://repositorio.ulvr.edu.ec/handle/44000/3626Morales Castro, ArturoAguilar Argueta, Percy IvanMonzón Citalán, Rony EsturadoResponsabilidad social, desarrollo sostenible, administración financiera, mercado financiero.Social responsibility, Sustainable development, Financial administration, Financial marketsSocially responsible companies have become the screen criteria of investment by investors; they seek to invest in sustainable companies because they see them as generators of long-term value and able to face with economic, financial, social and environmental adversities. However, another of the screen criteria of the investors is the financial health of the companies, with this it is understood that if a company aims to be sustainable it must have healthy finances. Considering a sample of five companies that are listed on the Mexican Stock Exchange of the sector of products of frequent consumption, it is proposed to identify the relationship between socially responsible companies and their financial strength through the time measured with the Z of Altman, to determine This relationship uses the financial statements of companies for the periods of 2009 to 2017. The conclusion reveals that, on average, socially responsible companies show Z ratings above 2.99, which classifies them as financially healthy companies, the case of Bimbo, which in the analyzed period is below 2.99, which classifies it as a company in a danger zone.Las empresas socialmente responsables se han convertido en el criterio de inversión por parte de los negociantes que buscan invertir en empresas sustentables porque las ven como generadoras de valor a largo plazo y capaces de hacer frente a las adversidades económicas, financieras, sociales y de medio ambiente. Sin embargo, otro de los criterios de selección de los inversionistas es la salud financiera de las empresas, con ello se entiende que si una empresa tiene como objetivo ser sustentable debe de contar con finanzas saludables. Considerando una muestra de cinco empresas que cotizan en la Bolsa Mexicana de Valores del sector productos de consumo frecuente, se propone identificar la relación que existe entre las empresas socialmente responsables y su solidez financiera a través del tiempo, medido con la Z de Altman. Para determinar esta relación se utilizan los estados financieros de las empresas para el periodo 2009-2017. La conclusión revela que, en promedio, las empresas socialmente responsables muestran calificaciones Z por encima de 2.99 que las cataloga como empresas financieramente saludables, no siendo así el caso de Bimbo que en el periodo analizado su calificación está por debajo de 2.99, catalogándola como empresa en zona de peligro.  Universidad Laica VICENTE ROCAFUERTE de Guayaquil2019-05-13info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://revistas.ulvr.edu.ec/index.php/yachana/article/view/58310.62325/10.62325/yachana.v8.n1.2019.583Yachana ; Vol. 8 No. 1: Enero-Junio 2019Yachana ; Vol. 8 Núm. 1: Enero-Junio 20192528-81481390-7778reponame:Revista Universidad Laica Vicente Rocafuerteinstname:Universidad Laica Vicente Rocafuerteinstacron:ULVRspahttp://revistas.ulvr.edu.ec/index.php/yachana/article/view/583/318http://revistas.ulvr.edu.ec/index.php/yachana/article/view/583/331Derechos de autor 2019 Yachana Revista Científicahttp://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccess2020-03-10T20:24:42Zoai:ojs.pkp.sfu.ca:article/583Institucionalhttp://revistas.ulvr.edu.ec/Universidad privadahttps://www.ulvr.edu.ec/..Ecuador.2528-81481390-7778opendoar:02020-03-10T20:24:42Revista Universidad Laica Vicente Rocafuerte - Universidad Laica Vicente Rocafuertefalse
spellingShingle Salud financiera de las empresas socialmente responsables utilizando Z-Score de Altman Financial health of socially responsible companies using z-score de altman: http://repositorio.ulvr.edu.ec/handle/44000/3626
Morales Castro, Arturo
Responsabilidad social, desarrollo sostenible, administración financiera, mercado financiero.
Social responsibility, Sustainable development, Financial administration, Financial markets
status_str publishedVersion
title Salud financiera de las empresas socialmente responsables utilizando Z-Score de Altman Financial health of socially responsible companies using z-score de altman: http://repositorio.ulvr.edu.ec/handle/44000/3626
title_full Salud financiera de las empresas socialmente responsables utilizando Z-Score de Altman Financial health of socially responsible companies using z-score de altman: http://repositorio.ulvr.edu.ec/handle/44000/3626
title_fullStr Salud financiera de las empresas socialmente responsables utilizando Z-Score de Altman Financial health of socially responsible companies using z-score de altman: http://repositorio.ulvr.edu.ec/handle/44000/3626
title_full_unstemmed Salud financiera de las empresas socialmente responsables utilizando Z-Score de Altman Financial health of socially responsible companies using z-score de altman: http://repositorio.ulvr.edu.ec/handle/44000/3626
title_short Salud financiera de las empresas socialmente responsables utilizando Z-Score de Altman Financial health of socially responsible companies using z-score de altman: http://repositorio.ulvr.edu.ec/handle/44000/3626
title_sort Salud financiera de las empresas socialmente responsables utilizando Z-Score de Altman Financial health of socially responsible companies using z-score de altman: http://repositorio.ulvr.edu.ec/handle/44000/3626
topic Responsabilidad social, desarrollo sostenible, administración financiera, mercado financiero.
Social responsibility, Sustainable development, Financial administration, Financial markets
url http://revistas.ulvr.edu.ec/index.php/yachana/article/view/583