Abstract

CORREA JIMENEZ, Stefany Elizabeth  and  LOPEZ VERA, Juan. Impact of financing on the financial performance of banana smes: an empirical study for the province of El Oro. Revista InveCom [online]. 2025, vol.5, n.1, e501001.  Epub Nov 18, 2024. ISSN 2739-0063.  https://doi.org/10.5281/zenodo.10854350.

The article analyzes the impact of financing on the financial performance of banana SMEs in the province of El Oro. Effective financing management can help companies optimize their capital structure, improve their profitability and guarantee the necessary liquidity. This study uses a quantitative approach as it focuses on numerical data to establish relationships and patterns. The research is analytical and inferential, analyzing the variables in detail and seeking to make generalizations beyond the specific data collected. The statistical evaluation technique is used to measure the strength and direction of the relationship between the variables. To carry out the study, companies that meet the condition of SMEs are examined and some financial indicators such as the Dupont system are applied to represent profitability and financial structure. The results show that lower leverage with liabilities favors better performance, while higher leverage with equity is also positively related to performance. These findings suggest that family banana SMEs sustain their profitability through efficiency in the use of assets and greater equity leverage, while organizations with a different structure could face an adverse situation.

Keywords : financing; financial performance; SMEs.

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