<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2683-1465</journal-id>
<journal-title><![CDATA[Ciencias administrativas teoría y praxis]]></journal-title>
<abbrev-journal-title><![CDATA[Cienc. adm. teor. prax.]]></abbrev-journal-title>
<issn>2683-1465</issn>
<publisher>
<publisher-name><![CDATA[Academia de Ciencias Administrativas A.C.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2683-14652023000100014</article-id>
<article-id pub-id-type="doi">10.46443/catyp.v19i1.318</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Gestión de la Estructura de Capital en la crisis económica del COVID-19: el caso de las empresas no financieras incluidas en el IPC]]></article-title>
<article-title xml:lang="en"><![CDATA[Capital Structure Management in the economic crisis of COVID-19: the case of non-financial companies included in the CPI]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Alarcón-Osuna]]></surname>
<given-names><![CDATA[Moisés Alejandro]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ibarra-Castellanos]]></surname>
<given-names><![CDATA[Joab Jonathan]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Guadalajara Centro Universitario de Ciencias Económico Administrativas División de Economía y Sociedad]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Guadalajara Centro Universitario de Ciencias Económico Administrativas División de Economía y Sociedad]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2023</year>
</pub-date>
<volume>19</volume>
<numero>1</numero>
<fpage>14</fpage>
<lpage>30</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2683-14652023000100014&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2683-14652023000100014&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2683-14652023000100014&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El propósito de este trabajo es analizar las estrategias de gestión de la Estructura de Capital (EC) seguidas por las empresas no financieras incluidas en el IPC durante la crisis económica de Covid-19. Clasificamos empresas por operaciones en diferentes lugares geográficos. Luego, empleamos un análisis de regresión de efectos fijos y aleatorios para estimar los requerimientos la EC de las diferentes empresas, por regiones, para comprender las estrategias implementadas. El estudio se realizó para el período 2018t1-2020t2, para el cual tenemos datos disponibles, pero también comparativos para tiempos normales (2018t1-2019t4) vs tiempos Covid-19 (2020t1-2020t2). El aporte es describir las prácticas de gestión de la EC en México, debido a la falta de estudios de este tipo, pero también analizar estas prácticas en períodos de crisis económica, donde el capital de trabajo suele ser alto. La conclusión es que la gestión del EC está relacionada con la tangibilidad, tamaño, crecimiento del PIB, crecimiento en ventas, margen de utilidad y el riesgo y liquidez.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The purpose of this paper is to analyze the Capital Structure (CE) management strategies followed by non-financial companies included in the CPI during the Covid-19 economic crisis. We classify companies by operations in different geographic locations. Then, we use a random and fixed effects regression analysis to estimate the CE requirements of different companies, by region, to understand the strategies implemented. The study was carried out for the period 2018t1-2020t2, for which we have available data, but also comparative data for normal times (2018t1-2019t4) vs. Covid-19 times (2020t1-2020t2). The contribution is to describe CE management practices in Mexico, due to the lack of studies of this type, but also to analyze these practices in periods of economic crisis, where working capital is usually high. The conclusion is that CE management is related to tangibility, size, GDP growth, sales growth, profit margin, and risk and liquidity.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Estructura de Capital]]></kwd>
<kwd lng="es"><![CDATA[Crisis Económica]]></kwd>
<kwd lng="es"><![CDATA[Covid-19]]></kwd>
<kwd lng="en"><![CDATA[Capital structure]]></kwd>
<kwd lng="en"><![CDATA[Economic crisis]]></kwd>
<kwd lng="en"><![CDATA[Covid-19]]></kwd>
</kwd-group>
</article-meta>
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