Browsing by Author "Illescas Barros, Eva Rebeca"

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    La estructura de capital y su influencia en el rendimiento de las empresas de construcción de Cuenca entre los periodos 2018-2023
    (Universidad de Cuenca, 2025-02-07) Illescas Barros, Eva Rebeca; Vargas Farez, Jazmin Melissa; Naula Sigua, Freddy Benjamín
    The present work determines the relationship between the Capital structure and the performance of the Construction Companies of the city of Cuenca during the period 2018 - 2023. The research approach is quantitative, descriptive and correlational, in addition, an econometric model called data panel is used. For this purpose, a sample of 76 construction companies was used. The financial information was obtained from the Superintendency of Securities and Insurance, and indicators of liquidity, indebtedness, profitability and management were calculated to determine the financial situation of the companies. The capital structure variables are equity indebtedness, short and long-term indebtedness and asset indebtedness. The profitability variables are net margin, return on assets (ROA) and return on equity (ROE). Some of the findings reveal that short-term indebtedness has a significant positive impact with Net Margin and ROE, while asset indebtedness has a significant positive effect in relation to ROA.