Determinantes de la rentabilidad de las Pymes ecuatorianas: provincia Pichincha, sector G464, período 2023

Abstract

Abstract: This research addressed the impact of cash flow on the probability of bankruptcy for companies in the G sector of Guayas province, Ecuador, during the period 2019 2023. This analysis is of great importance due to increasing market volatility, which compels companies to establish internal controls and utilize financial instruments to mitigate risks. The research indicates that cash flow management is essential for forecasting long-term financial health and making sustainable decisions, as well as contributing to the crucial empirical foundation for future research in the Ecuadorian business sector. The general objective is to analyze the impact of cash flow on the probability of bankruptcy of automotive companies in the province of Guayas, Ecuador, during the period 2019-2023. This analysis employed a quantitative, correlational, and longitudinal approach, analyzing financial data from automotive companies in Guayas during the same period. This research indicates that cash flow management is important for forecasting long-term financial health and for making sustainable decisions.