Examinando por Materia "Endeudamiento financiero"

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    Diferencias en el desempeño de empresas colombianas manufactureras según sus flujos de caja
    (Universidad EAFIT, 2021) Andrade Fernández, Jeny Patricia; Burbano Velasco, Yenny Alexandra; Yepes Raigosa, David Alejandro
    This study assesses whether the patterns of cash flows of operation, investment, and financing are potential predictors or indicators of financial difficulties (financial distress) for firms in the Colombian manufacturing sector between 2015 and 2018. For this purpose, the signs of cash flows classify companies based on the life cycle theory. This study found the significant relationship between cash flow patterns and financial distress incidence. The results obtained through the ANOVA and Welch's (1947) t-tests show that these flows determine various financial features of firms and motivate us to deepen the potential of cash flows as indicators of financial distress. This study is quantitative and exploratory, not experimental. The results obtained evidence that cash flow patterns based on the life cycle are a tool that has predictive capacity on future financial distress.
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    Publicación
    Relación entre el nivel de endeudamiento financiero y la rentabilidad de Interconexión Eléctrica S. A., ISA (2016-2023)
    (Universidad EAFIT, 2025) Saldarriaga Guaranga, Mateo Steven; Cadavid Gil, Alejando
    This study examines the relationship between the level of financial indebtedness and the profitability of ISA (Interconexión Eléctrica S.A.) over the period 2016-2023. Through a quantitative approach, a multiple linear regression model, regularized by a Ridge regression, was used to assess how financial leverage influences profitability (ROE). The results identified the impact of leverage and revealed how the components of debt (financial obligations and issued bonds) affect the company’s financial performance. The conclusions provide valuable insights for both the company’s investors and management regarding how determinants associated with financial leverage affect return on equity.