Remedios Ramón Dangla, Leonardo Yáñez Muñoz
The shipbuilding is a technology intensive sector and it requires a long production process. Hence, it needs a financial leverage and it depends on economic policy decision.
This work aims to reveal the footprints of the crisis and the variables with the most influence on the industry’s results. For that purpose we obtained a sample of companies from the SABI database, constructed financial ratios and analysed them for statistically significant changes by testing hypotheses with a 95% confidence level. In addition, statistical regression was used to find the economic variables that best explain the evolution of income in the set of firms and they are Ministry of Defence and business reinvestment costs
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