Successful and Unsuccessful Companies in the Frequent Consumer Products Sector Listed on the Mexican Stock Exchange: A Classification Using Multiple Discriminant Analysis

The objective of this article is to determine the financial reasons that discriminate the companies, with a high and low financial performance, of the sector of frequent consumption products that are quoted in the Mexican Stock Market. For this, the financial statements of 16 companies were compiled...

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Detalles Bibliográficos
Autores: Mejia Ramirez, Raul, Echenique García, José Antonio, Villegas Hernández, Eduardo
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2020
País:México
Institución:UNIVERSIDAD AUTÓNOMA METROPOLITANA
Repositorio:Denarius
Idioma:español
OAI Identifier:oai:denarius.izt.uam.mx:article/451
Acceso en línea:https://denarius.izt.uam.mx/index.php/denarius/article/view/451
Access Level:acceso abierto
Palabra clave:Financial performance
cluster analysis
discriminant analysis
financial reasons
Desempeño financiero
análisis clúster
análisis discriminante
razones financieras
Descripción
Sumario:The objective of this article is to determine the financial reasons that discriminate the companies, with a high and low financial performance, of the sector of frequent consumption products that are quoted in the Mexican Stock Market. For this, the financial statements of 16 companies were compiled from 2001 to 2017 on a quarterly basis, with which variables were calculated that include financial ratios of liquidity, indebtedness, leverage, RION, INVESTRAT. For the methodological part, an objective classification based on the cluster analysis is first proposed, and then through the discriminant analysis, concluding that there are 10 financial reasons out of 37 considered in this study, which more contribute to discrimination, being: Current money, Acid test, Leverage, Times that the exchange loss is paid, Operating cash interest, Cash operating at foreign exchange loss, Collection days, Rotation of assets, Net profit margin and Return on equity.