<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0123-1472</journal-id>
<journal-title><![CDATA[Cuadernos de Contabilidad]]></journal-title>
<abbrev-journal-title><![CDATA[Cuad. Contab.]]></abbrev-journal-title>
<issn>0123-1472</issn>
<publisher>
<publisher-name><![CDATA[Pontificia Universidad Javeriana]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0123-14722017000100152</article-id>
<article-id pub-id-type="doi">10.11144/javeriana.cc18-45.crls</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Convergencias entre la rentabilidad y la liquidez en el sector del agronegocio]]></article-title>
<article-title xml:lang="en"><![CDATA[Convergences between profitability and liquidity in the agribusiness sector]]></article-title>
<article-title xml:lang="pt"><![CDATA[Convergências entre rentabilidade e liquidez no setor do agronegócio]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Vazquez Carrazana]]></surname>
<given-names><![CDATA[Xiomara Esther]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rech]]></surname>
<given-names><![CDATA[Ilirio José]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Miranda]]></surname>
<given-names><![CDATA[Gilberto José]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Tavares]]></surname>
<given-names><![CDATA[Marcelo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Federal de Uberlândia  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brasil</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Federal de Uberlândia  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brasil</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Federal de Uberlândia  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brasil</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Universidad Federal de Uberlandia  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brasil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2017</year>
</pub-date>
<volume>18</volume>
<numero>45</numero>
<fpage>152</fpage>
<lpage>165</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-14722017000100152&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-14722017000100152&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-14722017000100152&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  En muchos casos, los indicadores de rentabilidad y liquidez han sido evaluados de acuerdo con una relación de rivalidad. Sin embargo, un análisis concienzudo de la interacción de estas variables sugiere la coexistencia y no la contraposición &#8211;término de por sí problemático y que será sometido a evaluación en el presente artículo&#8211; de ambas. Este artículo tiene el objetivo de evaluar la relación que se entabla entre la rentabilidad y la liquidez en empresas de agronegocio. El análisis desarrollado tiene las características de un estudio descriptivo cuantitativo; cuenta con el empleo de métodos de análisis de correlación y segregación; corresponde a una muestra de 20 empresas del sector del agronegocio brasileño listadas en la base de datos Economática, y atañe al período comprendido entre 2005 y 2015. El estudio realizado permitió observar que la correlación que existe entre la rentabilidad y la liquidez, en el marco definido, fue positiva y significativa. Por su parte, los resultados de la prueba Mann-Whitney sugieren que la composición y la rotación de los activos fijos constituyen variables que diferencian el comportamiento de las empresas de este tipo. En suma, pueden ser factores determinantes al momento de direccionar la coexistencia de la rentabilidad y la liquidez en el sector del agronegocio. Palabras clave Rentabilidad y liquidez; rentabilidad del agronegocio; composición de activos en agronegocio. Código JEL: M41]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  In many cases, the profitability and liquidity indicators have been evaluated as per a relationship of rivalry. However, a thorough analysis of the interaction of these variables suggests for both coexistence and not opposition &#8211;which, in itself, is problematic term that will be subject to evaluation in the present article&#8211;. This article aims to assess the relationship between profitability and liquidity in agribusiness companies. The analysis developed shows characteristics of a quantitative descriptive study; makes use of analysis of correlation and segregation methods; corresponds to a sample of 20 companies from the Brazilian agribusiness sector listed in the Economática database; and pertains to the period between 2005 and 2015. This study made possible to observe that the correlation between profitability and liquidity, within the defined framework, was positive and significant. On the other hand, the results of the Mann-Whitney test suggest that the composition and rotation of fixed assets are variables that differentiate the behavior of companies of this type. In short, they can be determining factors when addressing the coexistence of profitability and liquidity in the agribusiness sector.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Em muito caso, os indicadores de rentabilidade e liquidez foram avaliados de acordo com uma relação de rivalidade. No entanto, uma análise afincada da interação dessas variáveis sugere a coexistência e não a contraposição &#8211;termo de por si problemático e que estará sujeito a avaliação no presente artigo&#8211; de ambas. Este artigo objetiva avaliar a relação estabelecida entre a rentabilidade e a liquidez em empresas de agronegócio. A análise desenvolvida possui as características de um estudo descritivo quantitativo; tem o uso de métodos de análise de correlação e segregação; corresponde a uma amostra de 20 empresas do sector do agronegócio brasileiro listadas na base de dados Economática, e atinge ao período compreendido entre 2005 e 2015. O estudo realizado permitiu observar que a correlação existente entre rentabilidade e liquidez, no marco definido, foi positiva e significativa. Por sua vez, os resultados do teste de Mann-Whitney sugerem que a composição e rotação de ativos fixos constituem variáveis que diferenciam o comportamento das empresas deste tipo. Em suma, podem ser fatores determinantes no momento de direcionar a coexistência da rentabilidade e a liquidez no setor do agronegócio.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Rentabilidad y liquidez]]></kwd>
<kwd lng="es"><![CDATA[rentabilidad del agronegocio]]></kwd>
<kwd lng="es"><![CDATA[composición de activos en agronegocio]]></kwd>
<kwd lng="en"><![CDATA[Profitability and liquidity]]></kwd>
<kwd lng="en"><![CDATA[profitability of agribusiness]]></kwd>
<kwd lng="en"><![CDATA[composition of assets in agribusiness]]></kwd>
<kwd lng="pt"><![CDATA[Rentabilidade e liquidez]]></kwd>
<kwd lng="pt"><![CDATA[rentabilidade do agronegócio]]></kwd>
<kwd lng="pt"><![CDATA[composição de ativos em agronegócio]]></kwd>
</kwd-group>
</article-meta>
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