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David Enrique Defas Rugel

David Enrique Defas Rugel

Magister en Auditoria Integral

 https://orcid.org/0000-0003-2150-1034
20232025

Research activity per year

Personal profile

Research Interests

Recent research:
Across the publications, the author advances understanding of how fiscal policy, financial management, and regulatory contexts shape firm performance and sectoral development in Ecuador. The work links tax and accounting standards to real economic outcomes—profitability, liquidity, and decision making—spanning manufacturing SMEs, real estate, tourism, health, arts, aquaculture, and agricultural sectors. Methodologically, the studies combine financial analysis (DuPont model, ratio analysis), longitudinal and empirical approaches, and, in educational contexts, project-based learning to measure learning outcomes and motivation. The impact centers on informing academics, managers, and policymakers about how financial and fiscal environments, governance practices, and measurement standards drive sustainable growth and equity in Ecuador’s economy, with explicit attention to pandemic-induced challenges and sector-specific dynamics.

Key Topics:
  • Business, Economics, SMEs, Finance & Entrepreneurship
  • Governance, Law, Policy, Ethics & Regulation
  • Standards, Validation, Benchmarks & Measurement Best-Practice

Expertise related to UN Sustainable Development Goals

In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):

  1. SDG 8 - Decent Work and Economic Growth
    SDG 8 Decent Work and Economic Growth

  • Exploration of Fiscal Policies and Control Mechanisms to Boost an Equitable and Efficient Economy from an Innovative Approach

    Espinoza Rosero, G. B. (PI), Arce Bau, D. C. (Col), Garcia Bacuilima, J. L. (Col), Zuñiga Alvarado, M. A. (Col), Leon Barzallo, F. I. (Col), Issa Morales, E. H. (Col), Guerrero Sarzosa, L. F. (Col), Silva Silva, H. J. (Col), Tapia Jaramillo, S. S. (Student), Viter Montalvo, A. J. (Student), Defas Rugel, D. E. (Col), Peñaherrera Astudillo, R. F. (Col), Estupiñan Alvarez, A. G. (Col), Bravo Villa, M. F. (Student), Tapia Illescas, A. L. (Student), Nugra Sanchez, M. G. (Student), Uguña Fernandez, M. X. (Student), Sinchi Bravo, M. D. C. (Student), Morocho Chica, M. C. (Student), Leon Torres, T. D. P. (Student), Zarama Delgado, N. G. (Student), Ramirez Caguana, R. D. R. (Student), Aldas Molina, C. D. (Student), Alava Cobeña, J. J. (Student), Cardenas Anchapanta, M. D. L. A. (Student), Paucar Monga, L. E. (Student), Lamiña Pillajo, N. M. (Student), Salazar Leon, J. M. (Student), Jimenez Espinoza, A. O. (Student), Chicanoy Herrera, A. E. (Student), Ramirez Usuay, L. C. (Student), Chango Aguirre, P. L. (Student), Chango Aguirre, M. (Student), Morocho Tipan, D. J. (Student), Arroyo Yanez, C. S. (Student), Mosquera Vergara, A. C. (Student), Villamarin Yugsi, X. F. (Student), Madril Velasquez, A. D. (Student) & Castillo Vergara, M. J. (Student)

    1/04/25 → …

    Project: Research and Development

  • Evaluation of the Impact of the Tax Burden on the Financial Health of Companies Through Analytical Models for Decision-Making Optimization and Business Sustainability

    Chavez Pullas, M. A. (PI), Vera Santistevan, V. P. (Col), Paredes Floril, P. R. (Col), Zuñiga Alvarado, M. A. (Col), Rosales Valencia, J. E. (Col), Zambrano Parrales, F. A. (Col), Defas Rugel, D. E. (Col), Andrade Castro, D. M. (Student), Ortiz Pincay, J. A. (Student), Chucuyan Perez, I. V. (Student), Perez Carriel, F. S. (Student), Ibarra Gallo, V. D. (Student) & Silva Calderon, M. R. (Student)

    27/02/25 → …

    Project: Research and Development

  • Financial, Control, and Management Situation of Organizations (SFCGO)

    Sierra Lara, Y. (Col), Celi Mero, L. D. R. (Col), Paredes Floril, P. R. (Col), Espinoza Rosero, G. B. (PI), Zuñiga Alvarado, M. A. (Col), Rosales Valencia, J. E. (Col), Issa Morales, E. H. (Col), Zea Villacis, N. M. (Col), Zavala Castillo, L. J. (Student), Tomala Lainez, C. R. (Student), Vera Miranda, L. K. (Student), Gavilanes Calderon, A. J. (Student), Armijos Vizueta, N. S. (Student), Santos Calle, L. F. (Student), Cruz Apolo, A. S. (Student), Gracia Tacuri, J. T. (Student), Daza Murillo, A. N. (Student), Tuarez Collazo, H. D. (Student), De Los Angeles Mite, M. S. (Student), Naranjo Cajamarca, R. A. (Student), Espinoza Alava, D. P. (Student), Guaman Garcia, M. D. P. (Student), Flores Bernabe, F. C. (Student), Idrovo Siavichay, M. Y. (Student), Garcia Contreras, M. G. (Student), Guerrero Jurado, M. G. (Student), Holguin Yunga, P. X. (Student), Mota Alarcon, A. G. (Student), Londa Maldonado, E. M. (Student), Saa Luzardo, J. A. (Student), Merelo Cedeño, M. M. (Student), Vargas Cercado, I. M. (Student), Pilco Chucho, S. D. (Student), Preciado Miranda, A. S. (Student), Arroba Vasquez, M. I. (Student), Cedacero Sanisaca, J. L. (Student), Pinto Robles, F. N. (Student), Villacis Sanchez, D. C. (Student), Quintero Gonzalez, L. J. (Student), Solis Loor, L. C. (Student), Cañizares Rodriguez, B. M. (Student), Barco Vela, N. Y. (Student), De La Cruz Carbo, M. F. (Student), Briones Leon, D. G. (Student), Gutierrez Ayala, D. C. (Student), Caceres Cedeño, A. F. (Student), Macias Lumbano, D. E. (Student), Candelario Pin, A. A. (Student), Ordoñez Arevalo, E. E. (Student), Carrillo Garcia, A. D. R. (Student), Freire Guevara, J. J. (Student), Cevallos Burgos, M. E. (Student), Briones Suarez, S. M. (Student), Chamaidan Arboleda, N. M. (Student), Coronado Viñan, K. M. (Student), Tapia Jaramillo, S. S. (Student), Viter Montalvo, A. J. (Student), Defas Rugel, D. E. (Col), Ortiz Murillo, L. F. (Col), Lopez Muñoz, G. A. (Student), Ordoñez Espinal, K. E. (Student), Santistevan Villao, M. D. L. A. (Student), Narvaez Carpio, C. P. (Student), Aucapiña Villon, D. A. (Student), Maruri Vargas, G. A. (Student), Rigail Cifuentes, M. J. (Student), Lucero Condor, S. E. (Student), Barrionuevo Quiñonez, A. N. (Student), Parrales Rojas, L. P. (Student), Palma San Lucas, J. J. (Student), Albiño Alay, N. L. (Student), Sanchez Cruz, G. E. (Student), Alvarado Romero, Z. S. (Student), Totoy Ballin, J. V. (Student), Jativa Yepez, M. D. L. A. (Student), Castro Solis, C. A. (Student), Franco Rivera, J. A. (Student), Cedeño Lozada, V. A. (Student), Ortiz Coronel, E. R. (Student), Crespin Lazaro, K. R. (Student), Jordan Vera, E. P. (Student), Diaz Lopez, L. E. (Student), Paez Salazar, J. O. (Student), Flores Salazar, D. S. (Student), Moreira Sanchez, D. G. (Student), Paredes España, G. B. (Student), Sanchez Andaluz, J. J. (Student), Huayamave Bustos, J. X. (Student), Perez Alava, E. L. (Student), Olivos Cadena, J. A. (Student), Rodriguez Meca, M. S. (Student), Zambrano Montalvan, D. E. (Student), Coloma Alvarado, N. N. (Student), Pauta Ochoa, S. L. (Student), Morillo Silva, D. R. (Student), Montaño Garces, Y. Y. (Student), Arevalo Cedeño, N. P. (Student), Ramirez Vera, A. N. (Student) & Rivera Moreno, M. G. (Student)

    9/06/23 → 9/12/25

    Project: Research and Development

View all 6 Research outputs