Análisis de costos financieros, beneficios y desventajas del registro especial bursátil-REB para las PYMES, en la ley orgánica para el fortalecimiento y optimización del sector societario y bursátil

摘要

This work corresponds to our Graduate thesis, consisting of an analysis of costs, benefits and disadvantages to SMEs of the current Organic Law for Strengthening and Optimizing Corporate and Securities Sector, an analysis of whether it will conduct a appropriate decision that SMEs are allowed to participate in the stock market through the issuance of securities to be placed on the stock market, this should be analyzed in terms of what he says about the academic literature as well as from the point of view of national and international law.Our thesis provides analysis and reviews of the literature, regarding the possibility that a country small businesses are financed on the stock exchange.In addition, he reiterated, a review of international law concerning that SMEs are empowered to participate in the exchange will be made. And also determine the special treatment to be given to these companies so that they can access the bag, as a more efficient mechanism.SMEs will discuss the presentation of participants in the stock market before and after the creation of the Law. (Amounts Placement, issue dates, types of collateral, etc., percentage of total loans). And besides, those SMEs that have not participated and know their most decisive reasons.We will do the technical presentation, differentiation of the structure of financial costs (Internal Rate of Return), including the issue of bonds versus traditional bank lending.t will display as recommendation and conclusion if the current law, it has contributed positively to the economy of Small and Medium Enterprises in Ecuador since its adoption