Quito, Ecuador
Valparaíso, Chile
En la presente investigación se recopilan y analizan los Estados Financieros correspondientes a las compañías televisivas privadas nacionales de Ecuador:
Teleamazonas y Ecuavisa, referente al período 2010-2017. Se estudian dichas empresas porque presentan un nombre comercial pero dos diferentes razones sociales con sedes ubicadas en Quito y Guayaquil, y se toma en cuenta su nivel de rating localizado en One TV Year in the world (2016), por la diferencia existente entre ellas. Para el estudio contable la herramienta aplicada es un sistema experto de análisis financiero método horizontal de tendencias que consta de los factores de liquidez, solvencia, gestión y rentabilidad, el cual permite la optimización de recursos brindando conclusiones y sugerencias para la toma de decisiones a partir de su desempeño económico de las sociedades.
In this research are collected and analyzed the Financial Statements for national private television companies Ecuador: Teleamazonas and Ecuavisa, covering the period 2010-2017. These companies are studied because they present a commercial name but two different social reasons with headquarters located in Quito and Guayaquil, and their rating level located in One TV Year in the World (2016) is considered, due to the difference between them. For the accounting study the applied tool is an expert system of financial analysis horizontal method of trends wich consists of the factors of liquidity, solvency, management and profitability, that allows the optimization of resources providing conclusions and suggestions for decision-making starting of their economic performance of the societies.