Examinando por Materia "ROIC"

Mostrando 1 - 3 de 3
  • No hay miniatura disponible
    Ítem
    Efecto de la aplicación de NIIF sobre el análisis financiero de las empresas cotizantes en bolsa en un mercado emergente
    (Universidad EAFIT, 2020) Angel Rojas, Camilo; Chica Zapata, Paola Andrea; Mesa Velásquez, Gloria Stella
    With the implementation of the International Financial Reporting Standards, the financial statements presentation of the companies had variations, which implies a possible change in the financial analysis based on the main financial ratios. The objective of this research is to analyze the effects caused by the application of IFRS in the financial analysis carried out through the financial indicators of liquidity, indebtedness, profitability and the ROIC value inducer, of companies in the industrial sector listed on the Stock Exchange Market of Colombia. The methodology used in this paper is descriptive with a longitudinal cut, which allowed us to provide an analysis of the periods between the years 2013 up to 2018, finding that the application of IFRS in Colombia did not have a significant effect on the analysis of the median of the main financial indicators, however, it did have an impact on the analysis of the indicators of profitability of equity, return on invested capital and operating net working capital.
  • No hay miniatura disponible
    Ítem
    Medición Generación de Valor MILA
    (Universidad EAFIT, 2022) Arias Palacio, David; Forero Parra, Iván Camilo; Restrepo Tobón, Diego Alexander
    This study investigates the value generation of the stocks traded in the Mercado Integrado Latinoamericano (more commonly known as MILA). We compare the Return on Invested Capital (ROIC) and the Weighted Average Cost of Capital (WACC). We focus on the most representative index of each market. Our results show that the only countries that create value are: Perú with 3.94 % and Colombia with 0.09 %. While for Mexico and Chile, the WACC exceeds the ROIC by 1.66 % and 0.42 % respectively. These results may cause international investors to consider the Latin American market uninteresting and a capital outflow to markets with better performance.
  • No hay miniatura disponible
    Ítem
    Reporte Burkenroad Grupo Nutresa S.A.
    (Universidad EAFIT, 2021) Morales Giraldo, Cesar Augusto; Pareja Vasseur, Julián Alberto