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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Autor Principal: Juarez Acosta, Fernando
Formato: Artículo (Article)
Lenguaje:Inglés (English)
Publicado: Academic Journals 2012
Materias:
Acceso en línea:https://repository.urosario.edu.co/handle/10336/27819
https://doi.org/10.5897/AJBM11.1911
id ir-10336-27819
recordtype dspace
spelling 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 11,382149