Examen especial de auditoría al rubro captaciones de la cooperativa de Ahorro y Crédito Ciudad de Zamora Ltda., de la provincia de Zamora Chinchipe, para el año 2015

Abstract

Ecuadorian agriculture has been stable since 2013. Currently considered a sector of great contribution. It presents economic profitability (ROA) and financial profitability (ROE) ratios; versus the form of financing that companies have, depending on the type of debt they contract in order to capitalize their activities and thus establish the relationship between debt and equity that helps them become operational. The ROE affects the effect of total debt. For each 1% increase; the financial profitability grows by 0.022%, obtaining a significantly direct relationship. While the ROA affects liquidity for each 1% increase, the economic profitability increases by 0.003%. The liquidity of agricultural companies (MYPIMES and large companies) has a positive effect with respect to economic profitability; regardless of the presence of a greater or lesser number of assets that perfectly cover their liabilities, they present a conservative degree of indebtedness and transform those assets into cash to cover their short-term obligations. Executives and managers seek optimal financing conditions and the state seeks to promote companies in the agricultural sector; obtain accurate and timely agroeconomic information that improves the environment