Determinantes de la rentabilidad financiera y los impactos de la pandemia del Covid-19 en las empresas latinoamericanas: Un estudio con datos de panel
DOI:
https://doi.org/10.19094/contextus.2023.82315Palabras clave:
determinantes del ROE, Covid-19, América Latina, datos em panel, modelo de efectos fijosResumen
Esta investigación busca los determinantes del ROE y el impacto causado por la pandemia de Covid-19 en las empresas que cotizan en bolsa en América Latina. El modelo de regresión de efectos fijos con datos de panel muestra que los factores relacionados con las ventas y el control de gastos son los que presentan mayor contribución al ROE, independientemente del período. Por otro lado, el nivel de endeudamiento y los indicadores macroeconómicos no son significativos, reforzando el hallazgo de que las decisiones operativas e internas de la empresa contribuyen con mayor fuerza a la maximización del retorno al accionista. Esta verificación ayuda a los administradores financieros en la toma de decisiones y amplía el conocimiento académico sobre este tema.
Citas
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