IDEAS home Printed from https://ideas.repec.org/a/nax/conyad/v59y2014i4p167-191.html
   My bibliography  Save this article

Evaluación del comportamiento de los indicadores de productividad y rentabilidad financiera del sector petróleo y gas en Colombia mediante el análisis discriminante

Author

Listed:
  • Hoz Granadillo Efraín Javier de la

    () (Universidad de Cartagena)

  • Fontalvo Herrera Tomás José

    () (Universidad de Cartagena)

  • Morelos Gómez José

    () (Universidad de Cartagena)

Abstract

This research paper presents the results of the behavior of productivity and profitability indicators in the oil and gas sector in Colombia in the years 2008 and 2010 by means of discriminant analysis. Initially there is an analysis of the sector and a theoretical review of the financial management assessment, strategic leverage, stakeholders, agency theory, productivity and profitability indicators and basic concepts of discriminant analysis. In the methodology used, productivity and profitability indicators were calculated for 116 companies in the oil and gas sector from the financial statements in the periods of study. Then, the discriminant analysis technique was used to explain the belonging and discrimination of the indicators studied. From the discriminant function and the means obtained it can be concluded that the analyzed indicators do not present significant differences, which shows a period of stagnation in the periods studied. With the research work it was concluded, by discriminant analysis, that there is a significant difference just for the indicator gross margin. The discriminant function model allows an effective classification of 57.3%.

Suggested Citation

  • Hoz Granadillo Efraín Javier de la & Fontalvo Herrera Tomás José & Morelos Gómez José, 2014. "Evaluación del comportamiento de los indicadores de productividad y rentabilidad financiera del sector petróleo y gas en Colombia mediante el análisis discriminante," Contaduría y Administración, Accounting and Management, vol. 59(4), pages 167-191, octubre-d.
    • Handle: RePEc:nax:conyad:v:59:y:2014:i:4:p:167-191
    as

    Download full text from publisher

    File URL: http://www.cya.unam.mx/index.php/cya/article/view/90
    Download Restriction: no

    References listed on IDEAS

    as
    1. Enrique López & Enrique Montes & Aarón Garavito & María Mercedes Collazos, 2012. "La economía petrolera en Colombia Marco legal - contractual y sus principales efectos sobre la actividad económica del país (parte I)," Borradores de Economia 692, Banco de la Republica de Colombia.
    Full references (including those not matched with items on IDEAS)

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:nax:conyad:v:59:y:2014:i:4:p:167-191. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alberto García-Narvaez (Technical Editor)). General contact details of provider: http://edirc.repec.org/data/fcunamx.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.