THE IMPACT OF RESTRICTIONS ON WORKING CAPITAL IN ECUADORIAN TOURISM COMPANIES IN THE PERIOD 2015-2021
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Working capital affects the financial management of companies. Access to financing sources determines how it is financed. The presence of financial restrictions makes the entrepreneur or manager configure his capital structure based on the available resources. This article seeks to determine the impact of restrictions on working capital in tourism companies in the period 2015-2021. From the findings obtained through the econometrics of random effects panel data, it is worth noting that cash and accounts payable are influenced by the financial restrictions present in tourism companies.
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