A statistical, epidemiological and financial health approach to the retail trade sector in Colombia
A combined model of health, risk and financial analysis was applied to the economic sector of retail trade. The financial statements of 2238 companies, in Colombia, were sorted out into healthy and sick clusters, by items of cash at end of period, profit and loss and equity, in a cluster analysis. A...
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| Formato: | Artículo (Article) |
| Lenguaje: | Inglés (English) |
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Academic Journals
2012
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| Acceso en línea: | https://repository.urosario.edu.co/handle/10336/27819 https://doi.org/10.5897/AJBM11.1911 |
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ir-10336-278192020-08-19T14:44:03Z A statistical, epidemiological and financial health approach to the retail trade sector in Colombia Un enfoque de salud estadística, epidemiológica y financiera para el sector del comercio minorista en Colombia Juarez Acosta, Fernando Financial healthRisk factors Financial indicators Financial ratios Retail trade A combined model of health, risk and financial analysis was applied to the economic sector of retail trade. The financial statements of 2238 companies, in Colombia, were sorted out into healthy and sick clusters, by items of cash at end of period, profit and loss and equity, in a cluster analysis. A cutoff point for the items of the financial statements to discriminate between healthy and sick companies was computed. Based on the dichotomous categories of sick/healthy company and over/under cutoff point for each item, odds ratio and relative risk for financial health, were calculated. Finally, acid test, working capital, current assets, indebtedness, concentration of indebtedness and leverage ratios were computed using the risk factors for the whole sector. 2012 2020-08-19T14:44:03Z info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion ISSN: 1993-8233 https://repository.urosario.edu.co/handle/10336/27819 https://doi.org/10.5897/AJBM11.1911 eng info:eu-repo/semantics/restrictedAccess application/pdf Academic Journals African Journal Of Business Management |
| institution |
EdocUR - Universidad del Rosario |
| collection |
DSpace |
| language |
Inglés (English) |
| topic |
Financial healthRisk factors Financial indicators Financial ratios Retail trade |
| spellingShingle |
Financial healthRisk factors Financial indicators Financial ratios Retail trade Juarez Acosta, Fernando A statistical, epidemiological and financial health approach to the retail trade sector in Colombia |
| description |
A combined model of health, risk and financial analysis was applied to the economic sector of retail trade. The financial statements of 2238 companies, in Colombia, were sorted out into healthy and sick clusters, by items of cash at end of period, profit and loss and equity, in a cluster analysis. A cutoff point for the items of the financial statements to discriminate between healthy and sick companies was computed. Based on the dichotomous categories of sick/healthy company and over/under cutoff point for each item, odds ratio and relative risk for financial health, were calculated. Finally, acid test, working capital, current assets, indebtedness, concentration of indebtedness and leverage ratios were computed using the risk factors for the whole sector. |
| format |
Artículo (Article) |
| author |
Juarez Acosta, Fernando |
| author_facet |
Juarez Acosta, Fernando |
| author_sort |
Juarez Acosta, Fernando |
| title |
A statistical, epidemiological and financial health approach to the retail trade sector in Colombia |
| title_short |
A statistical, epidemiological and financial health approach to the retail trade sector in Colombia |
| title_full |
A statistical, epidemiological and financial health approach to the retail trade sector in Colombia |
| title_fullStr |
A statistical, epidemiological and financial health approach to the retail trade sector in Colombia |
| title_full_unstemmed |
A statistical, epidemiological and financial health approach to the retail trade sector in Colombia |
| title_sort |
statistical, epidemiological and financial health approach to the retail trade sector in colombia |
| publisher |
Academic Journals |
| publishDate |
2012 |
| url |
https://repository.urosario.edu.co/handle/10336/27819 https://doi.org/10.5897/AJBM11.1911 |
| _version_ |
1676074203714945024 |
| score |
12,131701 |