Abstract

ROQUE, Daniel Isaac; CAICEDO CARRERO, Andrés  and  DE CON, Fidel de la Oliva. Measurement of the factors that determine value creation in Colombian economic sectors: period 2016-2020. Finanz. polit. econ. [online]. 2023, vol.15, n.1, pp.213-244.  Epub June 29, 2023. ISSN 2248-6046.  https://doi.org/10.14718/revfinanzpolitecon.v15.n1.2023.9.

The objective of the study is to analyze the factors that determine the creation of economic value in Colombia's economic sectors. The research is developed under a quantitative methodological approach, under a correlational design. This scope of research seeks to measure the association between EVA and the factors that determine it. For this purpose, a total of 9037 companies distributed in nine Colombian economic sectors were analyzed. The results of the statistical tests (correlation and linear regression) reveal a low relationship between the creation of economic value added and the EVA determinants defined for the study. This allows us to conclude that there is a low linear association between the determinants of EVA and EVA, which shows that the value creation of companies towards their shareholders does not depend on a single element, on the contrary, it is the sum of the synergy that the companies have within themselves.

Keywords : Leverage; liquidity; size of the company; risk; economic value added; Colombia.

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