Bibliographic citations
Ortega, C., Quinto, S. (2023). Activos financieros según NIIF 9 y su impacto financiero en empresas del sector maquinaria pesada de Lima Sur, año 2020 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/669024
Ortega, C., Quinto, S. Activos financieros según NIIF 9 y su impacto financiero en empresas del sector maquinaria pesada de Lima Sur, año 2020 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/669024
@misc{renati/407756,
title = "Activos financieros según NIIF 9 y su impacto financiero en empresas del sector maquinaria pesada de Lima Sur, año 2020",
author = "Quinto Azurín, Sandra Paola",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The main purpose of this research work is to identify how financial assets according to IFRS 9 have a financial impact on the heavy machinery sector of Lima Sur, year 2020. For the research methodology, the "explanatory" scope was developed; and the "mixed research (quantitative and qualitative)" approach. As for the quantitative research, the survey method was used, which was carried out on representatives of heavy machinery companies. Regarding the qualitative research, 3 in-depth interviews were carried out with three experts in the financial and accounting field in the heavy machinery sector. The investigation is divided into 5 chapters: Chapter I: Theoretical framework, collects definitions that correspond to the subject, concepts such as financial impact, IFRS 9, important data from the heavy machinery sector, among other topics that are related to research. Chapter II: Research plan, exposes the research problem, the objectives and the general and specific hypotheses. In addition, the justifications, relevance, limitations and parameters of the problem are described. Chapter III: Research Methodology, the research design is explained, the population and sample size. The instruments used for data collection, both quantitative and qualitative, are also established. Chapter IV: Research development, in-depth interviews and surveys are carried out to determine how financial assets have a financial impact on companies in the South Lima heavy machinery sector. Chapter V: Analysis of the Results, The results obtained from the instruments used, both qualitative and quantitative, were examined. In addition, Cronbach's alpha coefficient was used to assess the reliability of the data obtained. To validate both the general and specific hypotheses, the Chi-square test was carried out. After completing the five chapters, we proceed to provide the conclusions and recommendations in relation to the study carried out.
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