Determinants of Arrears in the Municipal Savings Banks, Rural Savings Banks and EDPYMES of Peru

Margarita Elluz Calle Arancibia, Wagner Enoc Vicente Ramos, Gustavo Ilich Loayza Acosta


The objective this paper is analyzed the relationship between the administration of the working capital and the profitability of assets of the companies of the Peruvian agricultural sector of the period 2009-2018. Through an econometric model it was obtained that the ROA is significantly related to the PPI (p <0.05), PPC (p <0.05) and PPP (p <0.10). This indicates that the profitability of these companies depends on the application of appropriate policies regarding their inventories, accounts receivable and accounts payable.

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This journal is licensed under a Creative Commons Attribution 4.0 License.

International Journal of Financial Research
ISSN 1923-4023(Print)ISSN 1923-4031(Online)


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