http://revistas.ucr.ac.cr/index.php/economicasRevista de Ciencias Económicas ISSN Impreso: 0252-9521 ISSN electrónico: 2215-3489

La tercerización y el rendimiento financiero: muestra de empresas estadounidenses, 2000-2009

Pedro L. Ortiz Santos, Ahmad H. Juma'h



DOI: http://dx.doi.org/10.15517/rce.v33i2.22213

Resumen


Este estudio evaluó la relación entre tercerización y el desempeño financiero de las empresas en Estados Unidos de Norte América (2000-2009). Con este fin, se calculó el efecto de tercerización en dos variables: la rentabilidad y la liquidez. En el primer caso se utilizó el margen operacional antes de interés e impuestos, el retorno sobre activos y el retorno sobre patrimonio; mientras que en el segundo caso, se empleó la razón rápida, la razón de deuda a total de activos y la razón de deuda a patrimonio neto. Se utilizaron los cambios porcentuales en los parámetros financieros en el año de anuncio de tercerización (t0) y el año subsiguiente (t1), los cuales resultaron no significativos (α = 0,05) para las empresas que tercerizan. También, no se encontró diferencias significativas (α = 0,05) en la rentabilidad y liquidez de las empresas con anuncios de tercerización y aquellas sin ellos.


Palabras clave


RENTABILIDAD; LIQUIDEZ, ANUNCIOS; CONTRATOS; CRISIS FINANCIERA; REDUCCIÓN DE COSTO; SEÑAL DE REORGANIZACIÓN

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