Análisis de indicadores financieros y quiebra empresarial en las empresas del sector, G453 venta de partes, piezas y accesorios para vehículos automotores en el Ecuador para periodo 2018 al 2022.

Abstract

Abstract:The purpose of this research is to analyze financial indicators through the use of the Altman, Ohlson and Zmijewski models applied in a study descriptive with a sample of 1204 companies in the sector G453 dedicated to the sale of parts, pieces and accessories for motor vehicles for the period 2018 to 2022. The Data were taken from the portal of the Superintendency of Securities and Insurance to be adapted and applied according to the guidelines of each model, achieving in this way to identify that the Z2 models of Altman, based on the Analysis Multiple Discriminant, Ohlson's Y-Score model, based on Logit analysis and the model Zmijewski's X-score test, based on Probit analysis, prove to be efficient when to estimate business bankruptcy, therefore the application in the studied sector is viable.