Gestión de ganancias en el riesgo de quiebra de las empresas públicas mexicanas

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AudienciaPúblico en generales_ES
CoberturaMéxicoes_ES
Fecha de ingreso2026-09-15T00:32:17Z
Fecha de publicación2021-01-01
ResumenA highly studied phenomenon within the business environment is bankruptcy in organizations. However, one approach with which this status has been little related is the quality of financial information reported by companies. In this way, the objective of this research is to analyze the relationship between bankruptcy risk and profit management practiced by public companies in Mexico. Analyzing a universe of 145 companies and taking as a sample a total of 86 organizations that were listed on the Mexican Stock Exchange during the 2014-2018 period, a quantitative, longitudinal, and causal study was developed, collecting information from secondary sources such as Bloomberg and reports annual companies on their websites. A panel regression of Generalized Least Squares was performed with the support of Stata 12. The results show that the increase in profit management increases the risk of bankruptcy in the companies in the sample of this study. It is concluded that, when managing the profits of the companies of the Mexican Stock Exchange, the risk of bankruptcy of the same can be increased and represent a serious problem for their stakeholders.es_ES
Doihttps://doi.org/10.31876/rcs.v27i1.35302es_ES
URIhttps://riuat.uat.edu.mx/handle/123456789/3760
Idiomaeses_ES
URL relacionadohttps://doi.org/10.31876/rcs.v27i1.35302es_ES
DerechosAcceso abierto (PDF local verificado)es_ES
Licenciahttp://purl.org/coar/access_right/c_abf2es_ES
Palabra claveBankruptcyes_ES
Palabra claveStock exchangees_ES
Palabra claveBusinesses_ES
Palabra claveProfit (economics)es_ES
Palabra claveSample (material)es_ES
Palabra claveBusiness administrationes_ES
Palabra claveWelfare economicses_ES
Palabra claveActuarial sciencees_ES
Palabra claveFinancees_ES
Palabra claveEconomicses_ES
ClasificaciónBusiness, Education, Mathematics Researches_ES
TítuloGestión de ganancias en el riesgo de quiebra de las empresas públicas mexicanases_ES
TipoArtículoes_ES
ArbitradoHa sido Arbitradoes_ES
AutorCumpean-Luna, Joel Alejandro
AutorGarcía, Arturo Briseño
AutorHerrera, Eduardo Arango
AutorCumpean-Luna, Joel Alejandroes_ES
AutorGarcía, Arturo Briseñoes_ES
AutorHerrera, Eduardo Arangoes_ES
InstituciónUniversidad Autónoma de Tamaulipas
InstituciónUniversidad Autónoma de Tamaulipases_ES
Rango de páginasNone-Nonees_ES
URL relacionadahttps://doi.org/10.31876/rcs.v27i1.35302
Tipo de artículoIndexado
Tipo de artículoIndexadoes_ES

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