Análisis comparativo del desempeño financiero de empresas del sector de confección de prendas de vestir durante el periodo 2017-2020

Abstract

The textile sector plays a fundamental role in the country's economy, which is why it is considered important to analyze the financial performance of the companies that make up this sector in the main provinces where the economic activity of the apparel industry is carried out; in this way, the research will make it possible to determine the differences between the provinces under study by means of statistical models. For this purpose, financial performance has been considered as a dependent variable, which is composed of return on equity, return on assets and net margin. On the other hand, the independent variables are liquidity, leverage, accounts receivable turnover and asset turnover. The province and size of the companies have also been considered as control variables. The results of the research, although not conclusive, open the way for future studies on the textile and apparel sector in the country, which has not been studied, despite its importance and potential growth.