Business dimension based on the accounting account of income and debt of the poultry sector in Ecuador

Authors

DOI:

https://doi.org/10.29076/issn.2528-7737vol19iss50.2026pp53-65p

Keywords:

Gibrat, panel, companies, poultry sector

Abstract

The main objective of the research on the size of companies influenced by internal determinants of the poultry sector in Ecuador, which covered the period 2018-2022, was to determine the variables that significantly impact the growth of the sector. The study population was the active poultry companies registered under the CIIU A0146 classification and its subcategories. The methodology implemented was based on descriptive statistical analysis, Spearman correlation and an econometric model of panel data with fixed effects to verify Gibrat's Law. Among the most notable findings, a concentration of companies located in the provinces of Guayas, Pichincha and Tungurahua was observed, a recovery of sales in 2021 for the sector after the COVID-19 health emergency and a moderate positive correlation between the number of workers and sales income. In conclusion, the study of the panel data model by fixed effects revealed that at least one of the operational variables has a significant impact on the business size. However, the study rejected Gibrat's Law, according to which all companies have the same probability of growth regardless of their size.

 

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Published

2026-01-05

How to Cite

Business dimension based on the accounting account of income and debt of the poultry sector in Ecuador. (2026). CIENCIA UNEMI, 19(50), 53-65. https://doi.org/10.29076/issn.2528-7737vol19iss50.2026pp53-65p