Does intellectual capital influence the risk of Ecuadorian communication companies?

被引：0

作者：

Herrera, Armas R. ^{[1
]}

Gomez, Higuerey A. ^{[1
]}

Quezada, Penarreta M. A. ^{[1
]}

机构：

[1] Univ Tecn Particular Loja, Dept Ciencias Empresariales, Loja, Ecuador

来源：

PROCEEDINGS OF 2021 16TH IBERIAN CONFERENCE ON INFORMATION SYSTEMS AND TECHNOLOGIES (CISTI'2021) | 2021年

关键词：

Intellectual capital; quantile regression; Ecuador; FINANCIAL RATIOS; PREDICTION; DISTRESS;

D O I：

暂无

中图分类号：

TP [自动化技术、计算机技术];

学科分类号：

0812 ;

摘要：

Intellectual capital affects the company's risk. The better the companies are managed, the less risk they will bear and the better performance they will have. The objective of this article is to determine how risk and intellectual capital, measured by the VAIC methodology, are related in their different aspects in Ecuadorian communication companies in the period 2014-2019. Through quantile regressions it is determined that risk, measured by Altman's Z, depends negatively on the physical, intellectual and human capital of the communication companies, so that adequate intellectual capital management increases the probability of survival of the companies.

引用

页数：6

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