AUDIT REPORTS AS A CRITERION FOR FOREIGN DIRECT INVESTMENT IN MANUFACTURING INDUSTRIES PERIOD 2013-2019
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| Format: | Artículo científico |
| Sprache: | en |
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Universidade Federal Fluminense
2024
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| author | Fabián Cuesta |
| author_facet | Fabián Cuesta |
| contents | AUDIT REPORTS AS A CRITERION FOR FOREIGN DIRECT INVESTMENT IN MANUFACTURING INDUSTRIES PERIOD 2013-2019 Fabián Cuesta Irene Buele Sthefany Quezada Felipe Erazo Administración y Contabilidad Audit opinion External audit Foreign direct investment The manufacturing sector is one of the main pillars of Ecuador's economy; it is important to consider that the amounts of foreign direct investment have shown increases and decreases in this sector. This investigation indicates this relationship in Ecuador. The results show a correlate, using Spearman's Rho, weakly and negatively, with a degree of association of -14.1%. In conclusion, the two variables are independent; thus, it is understood that the rating issued by the audit report does not play a determinant role in foreign direct investment in Ecuadorian manufacturing industries. 2024 artículo científico 1982-2596 https://www.redalyc.org/articulo.oa?id=441780036005 https://www.redalyc.org/journal/4417/441780036005/ https://www.redalyc.org/journal/4417/441780036005/html/ https://www.redalyc.org/journal/4417/441780036005/441780036005.epub https://www.redalyc.org/journal/4417/441780036005/movil https://doi.org/10.12712/rpca.v18i2.63648 en http://www.redalyc.org/revista.oa?id=4417 Revista Pensamento Contemporâneo em Administração application/pdf Universidade Federal Fluminense Revista Pensamento Contemporâneo em Administração (Brasil) Num.2 Vol.18 |
| format | Artículo científico |
| id | redalyc_441780036005 |
| institution | Redalyc |
| language | en |
| publishDate | 2024 |
| publisher | Universidade Federal Fluminense |
| spellingShingle | AUDIT REPORTS AS A CRITERION FOR FOREIGN DIRECT INVESTMENT IN MANUFACTURING INDUSTRIES PERIOD 2013-2019 Fabián Cuesta Administración y Contabilidad Audit opinion External audit Foreign direct investment AUDIT REPORTS AS A CRITERION FOR FOREIGN DIRECT INVESTMENT IN MANUFACTURING INDUSTRIES PERIOD 2013-2019 Fabián Cuesta Irene Buele Sthefany Quezada Felipe Erazo Administración y Contabilidad Audit opinion External audit Foreign direct investment The manufacturing sector is one of the main pillars of Ecuador's economy; it is important to consider that the amounts of foreign direct investment have shown increases and decreases in this sector. This investigation indicates this relationship in Ecuador. The results show a correlate, using Spearman's Rho, weakly and negatively, with a degree of association of -14.1%. In conclusion, the two variables are independent; thus, it is understood that the rating issued by the audit report does not play a determinant role in foreign direct investment in Ecuadorian manufacturing industries. 2024 artículo científico 1982-2596 https://www.redalyc.org/articulo.oa?id=441780036005 https://www.redalyc.org/journal/4417/441780036005/ https://www.redalyc.org/journal/4417/441780036005/html/ https://www.redalyc.org/journal/4417/441780036005/441780036005.epub https://www.redalyc.org/journal/4417/441780036005/movil https://doi.org/10.12712/rpca.v18i2.63648 en http://www.redalyc.org/revista.oa?id=4417 Revista Pensamento Contemporâneo em Administração application/pdf Universidade Federal Fluminense Revista Pensamento Contemporâneo em Administração (Brasil) Num.2 Vol.18 |
| title | AUDIT REPORTS AS A CRITERION FOR FOREIGN DIRECT INVESTMENT IN MANUFACTURING INDUSTRIES PERIOD 2013-2019 |
| topic | Administración y Contabilidad Audit opinion External audit Foreign direct investment |
| url | https://www.redalyc.org/articulo.oa?id=441780036005 https://www.redalyc.org/journal/4417/441780036005/ https://www.redalyc.org/journal/4417/441780036005/html/ https://www.redalyc.org/journal/4417/441780036005/441780036005.epub https://www.redalyc.org/journal/4417/441780036005/movil https://doi.org/10.12712/rpca.v18i2.63648 |