Abstract
In Ecuador's dynamic economic landscape, tax and financial aspects play a fundamental role in the development of the country and the well-being of its citizens. The book Tax and financial perspectives in strategic sectors of Ecuador offers a comprehensive view of how fiscal policies, business management and compliance with accounting standards impact key sectors of the national economy. This work addresses, in five chapters, essential topics such as tax benefits for senior citizens, the impact of the Tax on the Exit of Foreign Currency (ISD) on electronic commerce startups, and compliance with IAS 16 in agricultural, livestock, forestry and fishing companies. It also examines the effect of inventory management on the profitability of the pharmaceutical sector and the relationship between liquidity and profitability in large aquaculture and fishing companies. Aimed at academics, professionals and managers, this book combines critical analysis, illuminating the challenges and opportunities of the Ecuadorian economic environment. By exploring how fiscal and financial policies can promote social equity and sustainable growth, this work is an invaluable tool for understanding and fostering the country's development.
| Translated title of the contribution | Study of the Relationship between Liquidity and Profitability Financial Indicators in Large Aquaculture and Fishing Companies |
|---|---|
| Original language | Spanish (Ecuador) |
| Title of host publication | Perspectivas tributarias y financieras en sectores estratégicos del Ecuador |
| Publisher | Editorial Universitaria Abya-Yala |
| Pages | 116-156 |
| Number of pages | 41 |
| ISBN (Print) | 978-9942-699-04-6 |
| State | Published - 25 Jan 2025 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 8 Decent Work and Economic Growth
CACES Knowledge Areas
- 214A Financial Management
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