Incidencia de los instrumentos financieros en la rentabilidad de las empresas de la parroquia Conocoto, cantón Quito de la provincia de Pichincha

Abstract

Abstract: The main objective of this research was to analyze the impact of financial instruments on the profitability of companies in the Conocoto parish, Quito, between 2017 and 2021, under the regulatory framework of IFRS 9. The study focuses on characterizing the determining variables of these instruments, identifying their impact on the financial statements and evaluating their correlation with the ROE and ROA profitability indicators. In the research process, a non-experimental methodology with a descriptive approach was applied, which allowed to efficiently analyze the behavior of financial instruments today; The results showed that the proper management of financial instruments that integrate assets, liabilities, financial, improves the capital structure of companies and strengthens the economic situation, constituting a valuable tool for interested users of financial information, in addition to contributing to the economic development of the business sector.