Análisis de la rentabilidad de las empresas pesqueras supervisadas por la Superintendencia de Mercado de Valores en el periodo 2010-2023

• Autores: Sanchez Silvera, Franz Alexander, Mendoza Cerpa, Franklin Kenneth
• Formato: tesis de maestría
• Fecha de Publicación: 2024
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Tesis
• Lenguaje: español
• OAI Identifier: oai:tesis.pucp.edu.pe:20.500.12404/30418
• Enlace del recurso: http://hdl.handle.net/20.500.12404/30418
• Nivel de acceso: acceso abierto
• Materia: Perú. Superintendencia de Mercado de Valores; Industria pesquera--Perú; Empresas--Finanzas--Perú; Empresas--Rentabilidad--Perú; https://purl.org/pe-repo/ocde/ford#5.02.04

The main objective of this research work is to analyze the relationship between profitability and the financial situation of fishing companies supervised by the SMV in the period 2010-2023. This research is important because the collection and production of fish are a food consumed in the country and the level of contribution to the GDP is also significant. Likewise, it is relevant because it contributes to the financial analysis of the country's fishing companies that issue their financial statements as stipulated by the SMV. To do this, information was collected from the sample companies and the information obtained was analyzed. The specific objectives are to analyze the relationship of the different types of profitability ratios with the liquidity and level of indebtedness of the fishing companies supervised by the SMV. This research is quantitative, with a descriptive, transversal and non-experimental level, applying the Spearman and Pearson correlation tests. Based mainly on the financial statements of fishing companies that participate in the stock market and are supervised by the SMV. Among the main conclusions it can be mentioned that in the case of Exalmar SA there is no correlation between the variables analyzed, while in the case of Austral Group SA there was a correlation.