Productividad Estrategias de earnings benchmarks empleadas en el sector turístico de Ecuador, durante los años 2014 2020

Abstract

Abstract:Due to the manipulation of the accounting results by certain administrators, there have been losses or decreases in the financial information; Therefore, the objective of the research was to analyze the strategies of earnings benchmarks during the periods 2014 to 2020 and determine the accounting variations in companies in the tourism sector in Ecuador. The methodology used was a non-experimental documentary with a retrospective longitudinal design, descriptive and with a quantitative approach. The data collected was obtained from form 101 of the Superintendence of Companies, Securities and Insurance, from 43 large companies for the sample. Statistical and financial methods were applied to identify the variations of the four variables: ADD, I+D, MB, RE, obtained as a result that tourism companies, being a seasonal industry, have caused an imbalance in their cash flows due to high seasons. and low, and it is concluded that when they are of the anonymous constitution type they tend to have greater variations in their accounting results and the best profitability is obtained by those that have invested in research and development.