Determinants of arrears in the municipal savings banks, rural savings banks and EDPYMES of Peru

Margarita Elhiz Calle Arancibia; Wagner Enoc Vicente Ramos; Gustavo Ilich Loayza Acosta

doi:10.5430/ijfr.v11n4p523

Determinants of arrears in the municipal savings banks, rural savings banks and EDPYMES of Peru

Margarita Elhiz Calle Arancibia, Wagner Enoc Vicente Ramos, Gustavo Ilich Loayza Acosta

Producción científica: Artículo Científico › Artículo original › revisión exhaustiva

Resumen

The objective this paper is analyzed the relationship between the administration of the working capital and the profitability of assets of the companies of the Peruvian agricultural sector of the period 2009-2018. Through an econometric model it was obtained that the ROA is significantly related to the PPI (p <0.05), PPC (p <0.05) and PPP (p <0.10). This indicates that the profitability of these companies depends on the application of appropriate policies regarding their inventories, accounts receivable and accounts payable.

Idioma original	Inglés estadounidense
Páginas (desde-hasta)	523-536
-	14
Publicación	International Journal of Financial Research
Volumen	11
N.º	4
DOI	https://doi.org/10.5430/ijfr.v11n4p523
Estado	Indizado - jul. 2020

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© 2020, Sciedu Press.

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title = "Determinants of arrears in the municipal savings banks, rural savings banks and EDPYMES of Peru",

abstract = "The objective this paper is analyzed the relationship between the administration of the working capital and the profitability of assets of the companies of the Peruvian agricultural sector of the period 2009-2018. Through an econometric model it was obtained that the ROA is significantly related to the PPI (p <0.05), PPC (p <0.05) and PPP (p <0.10). This indicates that the profitability of these companies depends on the application of appropriate policies regarding their inventories, accounts receivable and accounts payable.",

keywords = "Peru, Return on assets, Sugar agricultural enterprises, Working capital management",

author = "{Calle Arancibia}, {Margarita Elhiz} and {Vicente Ramos}, {Wagner Enoc} and {Loayza Acosta}, {Gustavo Ilich}",

note = "Publisher Copyright: {\textcopyright} 2020, Sciedu Press.",

year = "2020",

month = jul,

doi = "10.5430/ijfr.v11n4p523",

language = "American English",

volume = "11",

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Determinants of arrears in the municipal savings banks, rural savings banks and EDPYMES of Peru. / Calle Arancibia, Margarita Elhiz ; Vicente Ramos, Wagner Enoc; Loayza Acosta, Gustavo Ilich.
En: International Journal of Financial Research, Vol. 11, N.º 4, 07.2020, p. 523-536.

Producción científica: Artículo Científico › Artículo original › revisión exhaustiva

TY - JOUR

T1 - Determinants of arrears in the municipal savings banks, rural savings banks and EDPYMES of Peru

AU - Calle Arancibia, Margarita Elhiz

AU - Vicente Ramos, Wagner Enoc

AU - Loayza Acosta, Gustavo Ilich

PY - 2020/7

Y1 - 2020/7

N2 - The objective this paper is analyzed the relationship between the administration of the working capital and the profitability of assets of the companies of the Peruvian agricultural sector of the period 2009-2018. Through an econometric model it was obtained that the ROA is significantly related to the PPI (p <0.05), PPC (p <0.05) and PPP (p <0.10). This indicates that the profitability of these companies depends on the application of appropriate policies regarding their inventories, accounts receivable and accounts payable.

AB - The objective this paper is analyzed the relationship between the administration of the working capital and the profitability of assets of the companies of the Peruvian agricultural sector of the period 2009-2018. Through an econometric model it was obtained that the ROA is significantly related to the PPI (p <0.05), PPC (p <0.05) and PPP (p <0.10). This indicates that the profitability of these companies depends on the application of appropriate policies regarding their inventories, accounts receivable and accounts payable.

KW - Peru

KW - Return on assets

KW - Sugar agricultural enterprises

KW - Working capital management

UR - http://www.scopus.com/inward/record.url?scp=85088785143&partnerID=8YFLogxK

U2 - 10.5430/ijfr.v11n4p523

DO - 10.5430/ijfr.v11n4p523

M3 - Original Article

AN - SCOPUS:85088785143

SN - 1923-4023

VL - 11

SP - 523

EP - 536

JO - International Journal of Financial Research

JF - International Journal of Financial Research

IS - 4

ER -

Determinants of arrears in the municipal savings banks, rural savings banks and EDPYMES of Peru

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