Principio de negocio en marcha y su relación con la información financiera de las empresas del sector hotelero supervisadas por la SMV en el contexto de la COVID-19 en el periodo 2020-2021
Date
2023-08-14
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Pontificia Universidad Católica del Perú
Abstract
El objetivo principal de la presente tesis consiste en analizar el impacto que ha
tenido la variación de la información financiera en el principio de negocio en
marcha de las empresas peruanas del sector hotelero supervisadas por la SMV
en un contexto de pandemia por la COVID-19, donde se vieron perjudicadas casi
todas, sino todas, las actividades económicas del país, debido principalmente al
paro de actividades económicas y a la atención presencial de los clientes de este
tipo de empresas, puesto que dependen de su actividad económica. Esta
investigación es importante debido a que afecta tanto al análisis de las empresas
hoteleras peruanas al momento de emitir sus Estados Financieros según lo
estipulado por la SMV, así como a los auditores encargados de las auditorías de
este tipo de empresas, teniendo que usar diferentes criterios para la evaluación
del principio de negocio en marcha, el cual es la base de todo Estado Financiero.
Los objetivos específicos son evaluar de qué manera los cambios en la utilidad
neta, en la rentabilidad y en el apalancamiento financiero se relacionan con el
principio de negocio en marcha de las empresas del sector hotelero supervisadas
por la SMV en el contexto de la COVID-19 en el periodo 2020-2021, debido a que
son los principales componentes de los estados financieros que se analizan para
determinar si una empresa está en marcha o no. Esta investigación es de tipo
aplicada, no experimental y correlacional, basándose principalmente en los
Estados Financieros de empresas hoteleras peruanas que reportan a la SMV.
The main objective of this thesis is to analyze the impact that the variation in financial information has had on the going concern principle of Peruvian companies in the hotel sector supervised by the SMV in a context of the COVID- 19 pandemic, where almost all, if not all, of the economic activities of the country were affected, mainly due to the stoppage of economic activities and the face-toface attention of the clients of this type of company, since they depend on their economic activity. This investigation is important because it affects both the analysis of Peruvian hotel companies at the time of issuing their Financial Statements as stipulated by the SMV, as well as the auditors in charge of auditing this type of company, having to use different criteria. for the evaluation of the going concern principle, which is the basis of all Financial Statements. The specific objectives are to assess how the changes in net income, profitability and financial leverage are related to the going concern principle of the hotel sector companies supervised by the SMV in the context of COVID-19 in the period 2020-2021, because they are the main components of the financial statements that are analyzed to determine if a company is operating or not. This research is of an applied, non-experimental, descriptive and correlational type, based mainly on the Financial Statements of Peruvian hotel companies that report to the SMV.
The main objective of this thesis is to analyze the impact that the variation in financial information has had on the going concern principle of Peruvian companies in the hotel sector supervised by the SMV in a context of the COVID- 19 pandemic, where almost all, if not all, of the economic activities of the country were affected, mainly due to the stoppage of economic activities and the face-toface attention of the clients of this type of company, since they depend on their economic activity. This investigation is important because it affects both the analysis of Peruvian hotel companies at the time of issuing their Financial Statements as stipulated by the SMV, as well as the auditors in charge of auditing this type of company, having to use different criteria. for the evaluation of the going concern principle, which is the basis of all Financial Statements. The specific objectives are to assess how the changes in net income, profitability and financial leverage are related to the going concern principle of the hotel sector companies supervised by the SMV in the context of COVID-19 in the period 2020-2021, because they are the main components of the financial statements that are analyzed to determine if a company is operating or not. This research is of an applied, non-experimental, descriptive and correlational type, based mainly on the Financial Statements of Peruvian hotel companies that report to the SMV.
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Keywords
Estados financieros, Hoteles--Perú, COVID-19 (Enfermedad)--Aspectos económicos
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