Bibliographic citations
Díaz, G., Caman, H. (2023). La discrecionalidad directiva en las empresas mineras que cotizan en la Bolsa de Valores de Lima, mediante la aplicación del modelo de Jones modificado, 2011-2022 [Trabajo de investigación, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/673634
Díaz, G., Caman, H. La discrecionalidad directiva en las empresas mineras que cotizan en la Bolsa de Valores de Lima, mediante la aplicación del modelo de Jones modificado, 2011-2022 [Trabajo de investigación]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/673634
@mastersthesis{renati/417097,
title = "La discrecionalidad directiva en las empresas mineras que cotizan en la Bolsa de Valores de Lima, mediante la aplicación del modelo de Jones modificado, 2011-2022",
author = "Caman Trujillo, Herless",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The main objective of this research work is to analyze managerial discretion in mining companies listed on the Lima Stock Exchange, through the application of the Modified Jones Model, 2011-2022. The type of research is quantitative with a descriptive scope, since the behavior of the variables is analyzed and described through the collection of numerical data. In addition, the research design is non-experimental - longitudinal, because the data of the independent variables are extracted without any manipulation for each of the years of the period analyzed, in this case, the data of the accounts of the financial statements of the companies in the sample from 2011 to 2022. The sample is made up of 13 mining companies, the same ones that were selected through a directed sampling, taken from the population, obeying the criteria and characteristics of the investigation. Subsequently, using the Modified Jones Model in the SPSS program, the data obtained is analyzed. Finally, according to the values of the statistical results, the general hypothesis is accepted, so it is concluded that there is managerial discretion in mining companies listed on the Lima Stock Exchange, through the application of the Modified Jones Model, 2011-2022; on the other hand, according to the results of the data analysis for the specific hypotheses, it is concluded that specific hypothesis 1 is rejected and specific hypothesis 2 is accepted.
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