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El capital de trabajo. Factor de política financiera corporativa para la rentabilidad financiera. Un modelo explicativo para las PYMES exportadoras mexicanas

Author

Listed:
  • Jesús Fernando Isaac García
  • Oscar Flores Rosales

Abstract

En el estudio se construye un modelo explicativo de la rentabilidad financiera (ROE). Se encontraron 5 variables explicativas de la rentabilidad financiera: utilidad neta, rentabilidad sobre los activos (ROA), capital de trabajo, apalancamiento financiero y utilidad de operación. Se encontró que hay 5 tipos de empresas con rasgos diferenciados en la gestión. Se concluye que el capital de trabajo si tiene incidencia en ROE. Sin embargo, si hay una excelente gestión de algunas cuentas habrá ROE independientemente del nivel de capital de trabajo. A su vez, que los directivos de las PYMES exportadoras no asumen riesgos de una liquidez limitada

Suggested Citation

  • Jesús Fernando Isaac García & Oscar Flores Rosales, 2010. "El capital de trabajo. Factor de política financiera corporativa para la rentabilidad financiera. Un modelo explicativo para las PYMES exportadoras mexicanas," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 125, January.
    • Handle: RePEc:erv:observ:y:2010:i:125:2
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