Análisis de los instrumentos financieros en la rentabilidad de las compañías de Responsabilidad Limitada de la Provincia de Loja durante el periodo 2017-2021

Abstract

Abstract: Financial instruments are of great importance for companies seeking financing, are contracted between two entities and generate benefits for both parties, they are contracts or agreements that are established to grant an active income to the person who buys it and a liability for the seller. In this sense, the general objective of the research focuses in identifying and analyzing the impact of financial instruments on the profitability of companies Limited Liability companies. We worked with a sample of 30 companies from various sectors. It is a descriptive type with a quantitative approach. No design was applied experimental because they do not manipulate variables, the data are analyzed as they were extracted from the Superintendency of Companies. For the corresponding analysis, identified in the financial reports, the accounts that are part of the assets and liabilities financial. The results show that the representativeness of the financial asset compared to the total assets is quite acceptable, contributing efficiently to the management of results of the company, reflecting at the same time an acceptable ROA in all study periods.