Transformación digital y competitividad financiera: Impacto en el beneficio por acción y la rigidez de la presión fiscal
DOI:
https://doi.org/10.31637/epsir-2024-1789Palabras clave:
beneficio por acción, rigidez fiscal, desempeño financiero, datos de panel, empresas ecuatorianas, estrategia empresarial, transformación digitalResumen
Introducción: Esta investigación analiza el impacto de la transformación digital en el desempeño financiero de las empresas ecuatorianas, evaluado a través del beneficio por acción y la rigidez de la presión fiscal. Metodología: Utilizando datos de panel de 781,176 empresas que reportaron sus estados financieros a la Superintendencia de Compañías de Ecuador entre 2018 y 2023, el estudio emplea modelos estadísticos avanzados para medir variables como el número de empleados, el ratio de liquidez y la fortaleza patrimonial interactúan con la transformación digital. Resultados: Los resultados sugieren que la transformación digital tiene un efecto positivo significativo sobre el beneficio por acción, particularmente cuando se controla por sector económico y periodo de tiempo, mientras que su impacto en la rigidez de la presión fiscal es también notable, indicando que las empresas con mayor grado de digitalización enfrentan una mayor presión fiscal. Discusión: Los modelos de datos de panel que incorporan efectos sectoriales y temporales proporcionan los resultados más robustos, subrayando la importancia de considerar estos factores en la evaluación del impacto de la transformación digital. Conclusiones: Estos hallazgos tienen importantes implicaciones para la formulación de estrategias empresariales y políticas públicas, destacando la necesidad de un enfoque integral que contemple tanto los beneficios como las posibles cargas fiscales asociadas con la digitalización empresarial.
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Derechos de autor 2024 Luisa León-Vega, César Pozo-Estupiñán, Edison Espinoza-Alcívar
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