Sostenibilidad financiera de las empresas manufactureras del Cantón Loja basadas en decisiones en finanzas conductuales

Behavioral finance in companies is of utmost to better understand the actual behavior of financial managers, as grasping emotions and cognitive biases enables more informed decisions that benefit organizations economically in the long term. The objective was necessary to examine the financial sustainability of manufacturing companies in the canton of Loja that make decisions based on behavioral finance. The methodology used had a mixed approach, longitudinal design, and correlational scope, utilizing the “Big Five Inventory” questionnaire that measures personality according to five dimensions: Neuroticism, Conscientiousness, Extraversion, Agreeableness and Openness. This questionnaire was applied to 32 managers within the study unit, followed by measuring the relationship through ANOVA statistics with financial indicators such as liquidity, asset indebtedness, asset turnover, return on assets and return on equity. The results reveal that behavioral finance can indeed influence managers’decisions, especially the dimensions of Conscientiousness and Openness. This may be because managers give significant importance to daily task planning and innovation ideas within the companies. However, regarding ANOVA, there was no significance in measuring the relationship between the dimensions and financial performance.

• Huvudupphovsman: Jumbo Ayala, Daniela Fernanda (author)
• Materialtyp: bachelorThesis
• Språk: spa
• Publicerad: 2024
• Ämnen: FINANZAS; FINANZAS CONDUCTALES; LOJA
• Länkar: https://dspace.unl.edu.ec/jspui/handle/123456789/31621