El efecto arancelario en la liquidez de las compañías exportadoras de banano en el Ecuador

Abstract

The object of this academic article was to investigate the banana exporting companies that currently have to pay tariffs in order to export their products to other markets, which is why the general objective was to analyze the effect of tariffs on the liquidity of banana exporting companies in Ecuador through an analysis of the financial information of large, medium and small companies, for the years 2020 to 2023. For the fulfillment of this objective, a methodology based on bibliographic research was carried out, with a non-experimental design of quantitative approach, since documentary analysis was applied as a technique and instrument for information collection. Among the main results obtained, it was determined that the tariff burden does affect the liquidity of banana exporting companies, the impact on the groups of current assets and current liabilities accounts determines the availability of working capital and the related financial ratios, the different trade agreements with the Asian market, the European Union and the United States of America determine the tariff rates to be paid by importers at the port of destination and stimulate a demanding competitive market in foreign trade.