El efecto del tamaño sobre la rentabilidad de las empresas comerciales uruguayas
DOI:
https://doi.org/10.24310/recta.21.1.2020.19884Keywords:
Tamaño, rentabilidad, clústeres, regresiones linealesAbstract
The objective of this work is to analyze the link between the size and financial economic performance of the Uruguayan trading sector, within the framework of the international contributions of the firm's theory and also considering local background. The database to be used consists of the annual financial statements presented to the General Tax Directorate (DGI) by trading companies belonging to the Special Control Group of Companies (CEDE) and Large Taxpayers of Uruguay in the period 2010-2016. The size dimension of these companies is included in the study through the variables representative of their sales volume or their level of assets. The size of the financial economic performance of the companies is measured through the ROA (Return On Assets) and ROE (Return on Equity) indicators. The methodological strategy consists of the application of dynamic clustering and linear regression tools. The results of the study allow us to characterize the structure of the determinants of the economic and financial performance of commercial companies and their dynamic evolution in the period of analysis, shedding light on the validation of the theories that link it with the size of the companies in Uruguay.
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