Influencia del entorno financiero, el entorno macroeconómico, la estructura organizacional y la transparencia en la quiebra empresarial

• Armando Lenin Támara Ayús ^[1] ; Gladis Cecilia Villegas Arias ^[2]
  1. [1] Universidad EAFIT

     Universidad EAFIT

     Colombia

     
  2. [2] Universidad de Medellín

     Universidad de Medellín

     Colombia

     
• Localización: Contaduría y administración, ISSN 0186-1042, ISSN-e 2448-8410, Vol. 66, Nº. 2, 2021
• Idioma: español
• Títulos paralelos:
  • Influence of the financial environment, the macroeconomic environment, the organizational structure and transparency in business bankruptcy
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 4 Citas
• Resumen
  • español

    El papel que tienen las empresas en la economía de cualquier país no solo se debe mirar desde una óptica económica y financiera, sino también desde una mirada organizacional y de transparencia. La siguiente investigación plantea y desarrolla un Modelo de Ecuaciones Estructurales (MES) de tipo formativo fundamentado en Mínimos Cuadrados Parciales (PLS) con el objeto de evaluar el grado de influencia que ejercen los constructos Entorno Financiero, Entorno Macroeconómico, Estructura Organizacional y la Transparencia en la Quiebra Empresarial. Se trabaja con una muestra de 2.000 empresas que se estructuraron con base en los reportes de insolvencia que emite la Superintendencia de Sociedades de Colombia. Los resultados indican que cada uno de los constructos propuestos influye sobre el evento de la quiebra empresarial, siendo el constructo con mayor influencia el Entorno Financiero, mientras que, la Estructura Organizacional el de menor influencia

  • English

    The role of companies in the economy of any country should not only be viewed from an economic and financial perspective, but also from an organizational and transparency perspective. The following research proposes and develops a Model of Structural Equations (MES) of a formative type based on Partial Least Squares (PLS) in order to assess the degree of influence exerted by the Financial Environment, Macroeconomic Environment, Organizational Structure and Transparency constructs in Business Bankruptcy. We work with a sample of 2,000 companies that were structured based on the insolvency reports issued by the Superintendency of Companies of Colombia. The results indicate that each of the proposed constructs influences the event of business bankruptcy, with the Financial Environment being the construct with the greatest influence, while the Organizational Structure the least influencing.

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