Resumen

AGOSTINHO TOMAS, Armando; GONZALEZ TORRES, Iris M  y  TORRES MORA, Inés Josefina. Profit Distribution for Mid-sized Companies in Mozambique under Inflation Conditions. Rev retos [online]. 2019, vol.13, n.1, pp. 131-144. ISSN 2306-9155.

The aim of this paper is to disclose the basic conceptual elements of distribution under inflation conditions for mid-sized Mozambican companies without a significant negative impact on equity. The procedure for profit distribution in a rampant inflation scenario was evaluated as a way to prevent undercapitalization of the company. This study was based on the premises of recognition of inflation by financial information and bankruptcy prediction, according to the Altman Z-Score model for profit distribution, in compliance with the legal status of the partnership.

Palabras clave : profit distribution; inflation; mid-sized companies.

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