Impacto financiero de la NIIF 16 en las empresas de venta de repuestos y accesorios del sector automotriz de la ciudad de Cuenca. Periodo 2021-2023.

Abstract

Numerous studies have demonstrated that the implementation of IFRS 16 significantly impacts financial metrics, particularly in the turnover of non-current assets and debt quality, as well as in leverage ratios and economic profitability. In this context, this article aims to analyze the financial impact of IFRS 16 on companies dedicated to the sale of spare parts and accessories for the automotive sector in the city of Cuenca during 2021-2023. For this purpose, a mixed research methodology is employed, characterized by being descriptive, longitudinal, and non-experimental. The studied population comprises 14 companies in Cuenca that focus on selling parts, pieces, and accessories for motor vehicles and are registered in the ranking of companies by the Superintendency of Companies, Securities, and Insurance. The findings reflect a decrease in liquidity that highlights urgent challenges. Fluctuations in profitability and operational efficiency indicators reveal adjustments in management and financial structure. In conclusion, the debt ratio is statistically significant, with a t-value below 0.05, indicating a notable change in the financing structure of automotive spare parts and accessory companies in Cuenca.