Análisis de indicadores financieros y quiebra empresarial en las empresas del sector C17: fabricación de papel y productos de papel. Periodo 2017 2022.

Abstract

Abstract: Effective management of corporate finances is crucial for management adequate use of business resources, with significant consequences on the probability of bankruptcy in the long term. However, many companies face financial challenges due to lack of understanding about the current state of their finance, often attributed to the inability to interpret indices. To board This problem, the research focuses on the Ecuadorian productive subsector C17, using the predictive models of Altman, Ohlson and Zmijewski to analyze the differences in financial indicators between healthy and bankrupt companies. The The results reveal considerable variability in the financial health of the sector over throughout the study period 2017 - 2022. Altman suggests an increase in the probability of bankruptcy, while Ohlson shows a low probability overall and Zmijewski maintains stability even during the health crisis.