Resumen

TORRES, Darwin Fabricio; MOSCOSO SERRANO, Ximena  y  PIEDRA AGUILERA, Marco Antonio. Análisis de las fuentes de financiamiento ofertadas por las bolsas de valores de un país con economía emergente: Opción de utilización por parte de las empresas de una ciudad intermedia. Escr. Contab. Adm. [online]. 2019, vol.10, n.1, pp. 71-96. ISSN 1853-2055.

The Stock Exchange (SE) is an institution that allows companies in general to obtain fresh resources to finance their activities. The financing mechanisms provided by the SE are the least used by the organizations in Ecuador. In this paper, it is analyzed the participation of companies located in Cuenca (the third city of Ecuador) in the stock market as well as the effects of the financing mechanisms on their financial statements. The financial statements were obtained from the website of the Superintendency of Companies, Securities and Insurance through its Document Portal. Results show that the participation of companies from Cuenca in this market is very limited, though the use of these mechanisms is extremely positive in financial terms.

Palabras llave : Stock Exchange; Funding Sources; Emerging Economies; Ecuador.