Factores financieros que inciden en la rentabilidad de las empresas del sector Retail periodo 2023.

Abstract

The present research work aims to evaluate how the financial factors of liquidity, indebtedness and management influence the profitability of companies in the retail sector in Ecuador during the period 2023, in order to identify and analyze the key elements that impact their financial performance. The applied methodology follows a non-experimental and correlational design, with a quantitative approach, the sample size was determined through several filters, from which 47 companies were finally selected intentionally and based on the availability of financial statements until 2003. The results were calculated in a general and independent way through a regression model that managed to answer the research questions, determining that, when calculating the variables together, as well as when calculating them by financial factor, it was found that no variable except liquidity has an impact on profitability, but with a very low correlation. Concluding that perhaps the model is not adequate or that there are indicators that have a greater impact but that were not studied.