Contabilidad y Auditoría

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Subject: search.filters.subject.GOBIERNO CORPORATIVO

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    El gobierno corporativo y el comportamiento financiero del sector de seguros generales del Ecuador
    (Univeridad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Maestria. Maestria en Economía con mención en Banca y Finanzas, 2024-11) Valencia Pérez, Mario Francisco; DT - Córdova Pacheco, Ana Consuelo
    The general purpose of this research is to analyze the financial behavior of general insurance companies and the ownership structure of their corporate governance during the period from 2017 to 2022 in Ecuador. Specifically, three objectives are considered: to describe the financial behavior of the companies, to examine the structure of their corporate governance, and to quantify the effect of the latter variable on financial performance. The Altman Z-Score number 2 index, which is applicable to companies in other industries, was estimated and described using descriptive statistics and box-andwhisker plots, along with the indicators that comprise the index. Similarly, the pseudo Herfindahl-Hirschman Index (HHI) of the subscribed capital of the shareholders of each company was estimated. This required calculating the capital shares of each shareholder, subsequently approximating their squared values as a preliminary step for the calculation of the index. Finally, a panel data regression analysis with a Two-Way Fixed Effects (TWFE) structure was conducted. The research determined that the financial performance is adequate, with an Altman Z-Score index of 3.45 points, which falls within the low-risk zone. However, the trend of the indicator is contracting, suggesting a deterioration in the financial health of the companies. Additionally, significant concentration was observed in the ownership structure of corporate governance. Lastly, a negative and significant impact of the ownership structure of corporate governance on the financial behavior of the companies was evidenced, indicating that greater concentration in ownership leads to a decrease in the aforementioned index.
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    La mujer al frente de las empresas ecuatorianas (CIIU C1020.02) y su influencia con el desempeño financiero
    (2021-10) Naranjo Cedeño, Nayelli Mishell; DT - Carvajal Larenas, Ramiro Patricio
    La diversidad de genero ha sido un tema ampliamente estudiado a lo largo de la historia, ésta contrastada con el desempeño financiero permite debatir la adaptabilidad que las corporaciones tienen y la inclusión que presenten con la mujer en los diferentes niveles, tanto administrativos como operativos; de manera que, en la presente investigación se establecerá la participación femenil que se encuentra en las empresas del sector manufacturero pertenecientes a la preparación y conservación de pescado, crustáceos (excepto camarón y langostinos) y otros moluscos mediante el congelado, ultracongelado, secado, ahumado, salado, sumergido en salmuera y enlatado, etcétera. (CIIU C1020.02) en el periodo 2014-2019. El estudio se considera mixto debido al uso de indicadores financieros con resultados de escala, adicional a esto se usa datos categóricos determinados como dummy’s, mediante esto se procesará la información con estadísticos de datos de panel, en otras palabras, los descriptores usados son el modelo de efectos fijos y aleatorios previa consideración y selección del test de Hausman, mismos que están sujetos a datos con cambios en el tiempo, que serán llamados como variables dummy’s dentro del estudio. De modo que se determinó una baja influencia de la mujer en el desempeño financiero de las empresas debido a la baja tasa de participación que estas tienen, siendo una de las soluciones más acogidas es la creación de un corpus más inclusivo y eficiente en cuanto a sacar provecho de los diferentes talentos que requiere la empresa para crecer.
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    El gobierno corporativo y la rentabilidad de las ooperativas del segmento 2 de la provincia de Tungurahua
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2018-01) Tubón Quinfia, Sandra Margoth; DT - Mayorga Abril, César Medardo
    The present work develops a study of corporate governance and the profitability of the cooperatives of segment 2 of the province of Tungurahua; identifying that the institutional structure in which they perform considers it of vital importance and that it is in accordance with the current reality; Therefore, it is determined that the management of corporate governance is at acceptable levels, although there are aspects that should be improved, considering that for decision-making, personnel who are immersed in the management of the proper functioning of the company are included. cooperative this as a result of which they were routed starting from the socialization with the entities involved within the Corporate Government. It is worth mentioning that the level of experience and professionalism should prevail as fundamental aspects for an adequate management and making the right decisions for the benefit of the organization. This is because the financial intermediation cooperatives must be accountable to their associates who have placed trust in the institution. Likewise, the profitability indicators of the cooperatives of segment 2 of the province of Tungurahua were analyzed, finding in the first instance that the profitability on the segment 2 patrimony at national level, maintains an acceptable indicator, but consequent when making the comparison with the cooperatives studied in the province of Tungurahua, do not meet the desired expectation in relation to the group and evidence problems in their patrimonial profitability; while the return on the assets that they present at the level of the whole country in segment 2 is higher than the institutions analyzed, so it could be mentioned that they present a weak management in terms of the performance of their assets, and although their indicators are positive, these are below the general average presented. Based on the data obtained from the study, strategies were developed to achieve an adequate management of the Surveillance Council in the Cooperatives of segment 2 of the province of Tungurahua.
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    Gobierno Corporativo en las Asociaciones del Programa Hilando el Desarrollo de la Economía Social y Solidaria
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría, 2016-02) Altamirano Villegas, Alexandra Marisol; DT - Coba Molina, Edisson Marcelo
    In order to propose a structure of good practices of corporate governance associations of the spinning program of development, were studied and associative forms of each member was analyzed, getting to note that exists three groups: the individual sizes in the process of association and associations. The results allowed the program actors to interpret that they have remained like individual workshops for fear of losing their independence and freedom in the decisions making, however they have seen the opportunity to benefit from public procurement program promoted by the National Government, thorough the IEPS and are in the process of association. This is due to the main motivation are: Improving the incoming levels, development and associative growth and the persistence over time.At present, the ventures represent the 13.23 % of the country`s economy according to the SEPS. Therefore, an internal model of Corporative government is proposed that allows knowing the current situation to optimize the control and the administrative management for achieving the aims proposed. It is therefore recommended to implement: the general assembly, the board of directors, the management and Supervisory Board depending on the numbers of members in each association there. These internal agents will serve to safeguard the resources of the association, implement principles and/or codes aimed at achieving Social Object, Ensure the socio-economic development and ensure the generation of value for all stakeholders.
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    El gobierno corporativo y su relación con la toma de decisiones administrativas y financieras de la Cooperativa de Ahorro y Crédito AMAZONAS Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2015-08) Nuñez Villalva, Claudia Cecibel; DT - Medina Salcedo, Héctor Rafael