Estrategias de earnings benchmarks empleadas en el sector Transporte del Ecuador, durante los años 2014-2020.

Abstract

Abstract: The commercial world, linked to the accelerated technological change, represents a challenge for the administrators of companies in the present day, for this reason in Ecuador companies are increasingly finding themselves innovating and trying to be more attractive to investors. Based on theaforementioned, earnings management strategies and earnings benchmarks have been misused and applied to manipulate financial results with the aim of obtaining a high commercial value, without embargo, Ecuador is a country where its main motivator is applying strategic tips to present altered information and obtain benefits related to tax evasion. As mentioned above, this research takes place, whose main objective is to analyze the earnings benchmark strategies in the transport sector in Ecuador during the period 2014-2020; With this investigation, strategies are evaluated with respect to the adjustment by performance, gross margin, R+D and extraordinary results in large companies in the transport sector to the location of the methodology that is applied to the analytical-descriptive type.