Incidencia del cash-flow en la probabilidad de quiebra en las empresas del sector G, de la provincia Pichincha de Ecuador, períodos 2019 2023

Abstract

Abstract: This research analyzes the impact of cash flow on the financial stability and bankruptcy risk management of companies in the G sector of the Pichincha province of Ecuador, from 2019 to 2023. The aim is to understand how working capital management influences liquidity, profitability, and business continuity. The research was conducted using a quantitative analysis within a comprehensive approach to cash flow and the application of financial indicators. This allowed for the identification of different patterns among the companies. The results showed that a stable operating cash flow strengthens the payment capacity of the entities, improving efficiency and resource utilization, and significantly reducing risk exposure. In contrast, problems were also observed in companies with liquidity issues and high external debt, increasing their financial vulnerability. The study confirms that cash flow is an important predictor of business bankruptcy risk, as well as a fundamental tool that supports strategic decision-making focused on ensuring sustainability within the business environment. Furthermore, the importance of adopting a proactive and results-oriented administrative management approach to ensure market presence is emphasized.