La contabilidad creativa y su impacto en la rentabilidad en el sector de la Salud Humana y de Asistencia Social en el Ecuador

Abstract

This research was focused on determining the existence of signs of creative accounting and its relationship with the profitability of companies in the health and social assistance sector in Ecuador during the period from 2018 to 2021. The methodology used was empirical since information was obtained from the two variables Creative Accounting vs. Return on Assets (ROA). The M-Score model that verifies eight financial indicators was applied to identify unusual accounting practices. The study is descriptive and explanatory.