Resumo
O setor têxtil do Equador é um componente vital da economia do país. Por esse motivo, ele tem enfrentado vários desafios ao longo dos anos. Diante do exposto, o objetivo da pesquisa é definir os níveis de correlação entre a gestão financeira e os determinantes da liquidez e da lucratividade de grandes empresas do setor têxtil do Equador de 2016 a 2022. Para realizar a atividade, as demonstrações financeiras das mesmas organizações serão usadas para avaliar a gestão financeira. Para a metodologia, será usada uma abordagem quantitativa, pois ela permite uma avaliação objetiva e numérica de variáveis financeiras, como liquidez e lucratividade, que são quantificáveis e suscetíveis à análise estatística. O enfoque descritivo será utilizado, pois permite a coleta, a análise e a representação de dados que refletem as condições atuais de liquidez e rentabilidade do setor têxtil, oferecendo uma visão clara; a amostra do estudo foi composta por 16 grandes empresas da indústria têxtil equatoriana. Para processar as informações, será utilizada a ferramenta Microsoft Excel para manipular bancos de dados numéricos e textos, o que permite analisar as informações, gerar relatórios, tabular, entre outros. Os resultados mostraram-se muito favoráveis, pois foi observada uma gestão eficaz da dívida, o que se reflete no desvio padrão dos índices de rentabilidade: 8% para o ROE (retorno sobre o patrimônio líquido) e 2% para o ROA (retorno sobre o ativo).
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