Análisis de la estructura financiera de las sociedades mayor pagadora del Impuesto a la Renta año 2005-2015

Abstract

This research is aimed at identifying and analyzing the financial structure of the largest companies paying the income tax year 2005-2015, as well as knowing the main characteristics of the financial structure and analyzing the development of its indicators. To carry out this analysis is based on a theoretical framework that includes the financial indicators (liquidity, solvency, management and profitability) which are the main mechanisms in the financial structure of an entity.

To analyze the financial structure and the relationship with the payment of the income tax (IR) is designed a database of 145 companies of Ecuador, where the financial information of each of them is raised with respect to the balance sheets that rest on the page of the Superintendency of companies, with this information the corresponding financial ratios are determined , as well as identifying the cancelled value of IR of the companies, in addition, the database is segmented between the largest and lowest paid, in order to verify the degree of correlation between the indicators and the payment of the IR.