Trabajos de Titulación - Contabilidad y Auditoría
URI permanente para esta colecciónhttps://dspace.ucacue.edu.ec/handle/ucacue/3
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Examinando Trabajos de Titulación - Contabilidad y Auditoría por Asesores "Cantos Ochoa , Marcos Eduardo"
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Ítem Acceso Abierto Impacto del COVID-19 en el desempeño financiero del sector comercial de la ciudad de Cuenca en el periodo 2019-2022.(Universidad Católica de Cuenca., 2024) Ortiz Espinoza , Francesca Nicole; Cantos Ochoa , Marcos Eduardo; 0105906291The COVID-19 pandemic has negatively impacted the development of commercial companies. Around the world, these temporary crises have led companies to strengthen their resilience and focus on monitoring their operations to evaluate their financial performance. In this context, study aims to determine the impact of COVID-19 on the financial performance of the commercial zone of Cuenca during the period 2019-2022. A mixed approach and a non-experimental and longitudinal research design are used, using the financial statements of 20 commercial companies in Cuenca, available on the Superintendence of Companies, Securities, and Insurancewebsite as primary sources. These data are processed using Principal Component Analysis (PCA) and multiple linear regression tests. Two periods are established, pandemic and post-pandemic, and the application of the PCA defines financial models for each one, composed of different indicators. Likewise, the regression demonstrates that financial indicators such as Equity Debt and Current Liquidity are crucial determinants in the profitability of Cuenca's commercial sector during and after the pandemic. The identification of these components will allow commercial companies in Cuenca to improve their financial strategies to face future crises and improve their post-pandemic performance.