Perfil de rentabilidad de las empresas sanas y fracasadas ecuatorianas 2012-2014

Abstract

Abstract: In this article, it is determined if there is a difference between the profitability ratios in healthy and failed Ecuadorian companies. A database of Ecuadorian commercial companies (group G) is prepared, reporting their information to the Superintendency of Companies in 2012 and 2014, classifying them as healthy and failed. Using the nonparametric test, Mann Whitney U, it was applied to a random sample of 40 healthy and failed companies two years before the failure (2012), one year before the failure (2013) and the year of failure in 2014. The variables of the net profitability of the asset, the gross margin, the operating margin, the net margin and the financial profitability, determining the existence of differences between the ratios of healthy and unsuccessful companies due to the decrease in profitability.