Restricciones financieras y su relación con la rentabilidad en el sector empresarial b explotación de minas y canteras, periodo 2014-2020

Abstract

Abstract: This work analyzes the relationship between financial restrictions and profitability in sector b derived from the exploitation of mines and quarries during the period 2014- 2020, was prepared through a quantitative analysis of the financial data of the companies in the sector excluding those related to oil extraction and natural gas as well as support activities, statistical analysis was used to establish significant relationships between the dependent variables (ROE and ROA) and independent (liquidity, debt, interest coverage and sales rotation). The main findings demonstrated that debt and liquidity indicators they do not seem to maintain a uniform relationship with profitability indicators, while sales turnover shows a moderate positive relationship that is not linear nor perfect.