Incidencia del cash-flow en la probabilidad de quiebra en las empresas del sector G, de la provincia Santo Domingo De Los Tsachilas de Ecuador, períodos 2019 - 2023

Abstract

Abstract: The present research analyzes the impact of Cash-Flow on the probability of bankruptcy of five companies in the G sector in the province of Santo Domingo de los Tsáchilas during the period 2019-2023. The study employed a non-experimental, correlational, and longitudinal design, applying analytical techniques such as descriptive analysis, correlation, and Altman s Z-Score model, using a sample of five companies: Tideltral Cía. Ltda., Agroexportadora Burneo Ocampo Burneoexport S.A., Proveedores de Máquinas y Comercio Figueroa Promacofi Cía. Ltda., Saavedra & Santander Cía. Ltda., and Medinatural Cía. Ltda. The main results indicate that Cash-Flow directly influences the financial stability and sustainability of these organizations, revealing limitations in each company s ability to efficiently manage operations and ensure adequate cash-flow to meet financial obligations. Companies with positive cash-flows show lower vulnerability, while negative cash-flows indicate higher financial risk. In conclusion, effective cash-flow management is an essential tool for economic stability and the prevention of potential financial crises.