SciELO - Scientific Electronic Library Online

 
vol.15 número1Política alimentar, pobreza e emoções na Argentina nos anos 80Relevância dos fatores socioeconômicos na convergência para o IFRS: Análise em PME de dois setores de Villavicencio índice de autoresíndice de assuntospesquisa de artigos
Home Pagelista alfabética de periódicos  

Serviços Personalizados

Artigo

Indicadores

Links relacionados

  • Em processo de indexaçãoCitado por Google
  • Não possue artigos similaresSimilares em SciELO
  • Em processo de indexaçãoSimilares em Google

Compartilhar


Entramado

versão impressa ISSN 1900-3803

Resumo

PADILLA-OSPINA, Ana Milena; RIVERA-GODOY, Jorge Alberto  e  OSPINA-HOLGUIN, Javier Humberto. Financial performance of the most innovative companies of the real sector of Colombia. Entramado [online]. 2019, vol.15, n.1, pp.78-97. ISSN 1900-3803.  http://dx.doi.org/10.18041/1900-3803/entramado.1.5347.

This article is aimed at examining the financial performance of twenty-one real sector companies considered the most innovative of Colombia in 2016. For this purpose, a descriptive study was made of the accounting indicators of leverage, asset turnover ratio, net income margin and return on equity in addition to the financial indicators of economic value added and market value added during the period from 2012 to 2016. The results show that, of the twenty-one companies studied, twenty generate a positive return on equity, nine companies generate a positive market value added and only four companies generate a positive economic value added every year The effects of the net operating assets, the cost of capital and the earnings before interest and taxes for the generation of economic value added are also studied in the sample of companies.

JEL Classification: M41, O30, L60, L80.

Palavras-chave : Innovative companies; economic value added; market value added; financial performance..

        · resumo em Português | Espanhol     · texto em Espanhol     · Espanhol ( pdf )