Conference Agenda
Overview and details of the sessions of this conference. Please select a date or location to show only sessions at that day or location. Please select a single session for detailed view (with abstracts and downloads if available).
Please note that all times are shown in the time zone of the conference. The current conference time is: 24th Aug 2026, 05:31:28am America, Santiago
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Daily Overview |
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35C: IoT & Industry 5.0 Virtual location: VIRTUAL: Agora Meetings | |
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2:28pm - 2:36pm
Financial Decision Engineering: Impact of Capital Structure on Business Performance in the Peruvian Manufacturing Industry, 2015-2024 Universidad Tecnologica del Peru UTP - (PE), Perú Abstract— Capital structure represents a critical strategic decision that significantly influences corporate financial performance. This research evaluates the impact of capital structure on profitability of 21 Peruvian industrial companies supervised by the Securities Market Superintendency during 2015-2024, employing panel data regression analysis with fixed effects. The findings reveal a statistically significant non-linear relationship between leverage and profitability metrics (ROE, ROA, operating margin, net margin), evidencing that moderate debt levels optimize returns through tax shields, while excessive leverage increases financial risk and reduces operational efficiency. Keywords— capital structure, corporate profitability, financial leverage, industrial sector, emerging markets, panel data. | |