Bibliographic citations
Cerna, M., Ramirez, D. (2022). Relación entre las cuentas por cobrar y la liquidez en las empresas cementeras que cotizan en la Bolsa de Valores de Lima, 2018 - 2020 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/33550
Cerna, M., Ramirez, D. Relación entre las cuentas por cobrar y la liquidez en las empresas cementeras que cotizan en la Bolsa de Valores de Lima, 2018 - 2020 [Tesis]. PE: Universidad Privada del Norte; 2022. https://hdl.handle.net/11537/33550
@misc{renati/1693954,
title = "Relación entre las cuentas por cobrar y la liquidez en las empresas cementeras que cotizan en la Bolsa de Valores de Lima, 2018 - 2020",
author = "Ramirez Guevara, Dennis Nilton",
publisher = "Universidad Privada del Norte",
year = "2022"
}
The objective of this research is to demonstrate the level of relationship between Accounts Receivable and General Liquidity in Cement Companies listed on the LSE 2018-2020, the type of research is Descriptive correlational, the following bibliographic databases were used: Google Scholar, Scielo, Alicia-Concytec and Repositories. The search was performed by the following terms "Accounts receivable and liquidity", a total of sixty (60), texts, journals, articles and theses were reviewed during the years 2015 - 2020, of which thirty (30) met the eligibility criteria, among the limitations that were found was the lack of theses referring to the cement sector that included our variables, which is why theses of Textile and Industrial Companies were used. It was concluded that there is a significant relationship between liquidity and accounts receivable in cement companies listed on the LSE 2018-2020, since an adequate financial analysis will result in the company having knowledge of the liquidity it has to operate; in addition to taking into account the speed of rotation of its accounts receivable, and even more if it is in days will generate as a result that the company will see in how many days it can recover its portfolio.
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