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El capital intelectual en el rendimiento financiero del sector carrocero del Ecuador

Author

Listed:
  • María del Carmen Gómez Romo
  • Andrés Francisco López Gómez
  • Erika Vanessa Totoy Sinalín
  • Diego Marcelo Lara Haro

Abstract

Este artículo determina la influencia del capital intelectual en el rendimiento financiero de las empresas del sector carrocero en el Ecuador. Para ello se aplica el modelo Coeficiente Intelectual de Valor Anadido (VAICTM) con la información de 96 estados financierospublicados por la Superintendencia de Companías, Valores y Seguros, que luego de su depuración se redujeron a 43, correspondientes a las 15 empresas carroceras que se mantuvieron activas en el periodo 2014-2019. Este es un estudio descriptivo-explicativo cuyos resultados del análisis de regresión lineal múltiple reportan que el 31,0% del retorno sobre el activo y el 28,6% del retorno sobre el patrimonio son explicados por el VAICTM y las variables de control, razón de endeudamiento y tamanode la empresa. Con ello se comprueba la hipótesis de que el capital intelectual influye en el rendimiento financierode las empresas del sector carrocero del Ecuador.

Suggested Citation

  • María del Carmen Gómez Romo & Andrés Francisco López Gómez & Erika Vanessa Totoy Sinalín & Diego Marcelo Lara Haro, 2022. "El capital intelectual en el rendimiento financiero del sector carrocero del Ecuador," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 14(2), pages 351-373, June.
    • Handle: RePEc:col:000443:020560
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    File URL: https://revfinypolecon.ucatolica.edu.co/article/view/4392
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    References listed on IDEAS

    as
    1. Elisabeth Albertini & Fabienne Berger-Remy, 2019. "Intellectual Capital and Financial Performance: A Meta-Analysis and Research Agenda," Post-Print hal-02139763, HAL.
    2. BUENO, Eduardo & SALMADOR, Mª Paz & MERINO, Carlos, 2008. "Génesis, concepto y desarrollo del capital intelectual en la economía del conocimiento: una reflexión sobre el modelo Intellectus y sus aplicaciones," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 26, pages 43-64, Agosto.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    capital humano; valor añadido; rendimiento financiero; sector carrocero Ecuador.;
    All these keywords.

    JEL classification:

    • C4 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics
    • J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity
    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
    • O14 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Industrialization; Manufacturing and Service Industries; Choice of Technology

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