IMPACT OF RESILIENCE AND TRANSFORMATION ON THE ECONOMIC PERFORMANCE OF MSMES POST-COVID-19: ANALYSIS WITH MULTIPLE REGRESSION, ANOVA AND BOX PLOTS

Abstract

This paper analyzes how organizational adaptive capacity and structural transformation processes influenced the economic performance of micro, small and medium-sized enterprises (MSMEs) in Ecuador during the post-pandemic period. A methodological strategy of quantitative approach and exploratory analysis was employed, which included the estimation of multiple linear regression models, tests of variance (ANOVA) and visualizations through box plots, using financial records for the year 2022 provided by the Superintendence of Companies. The findings indicate that variables such as the volume of assets, equity and income have a significant impact on net income, explaining about 41% of its variability. In addition, relevant differences were identified in performance according to company size, with medium-sized companies showing the greatest capacity for economic recovery. The graphical analysis revealed marked disparities in the distribution of resources and financial results, especially in microenterprises, suggesting structural limitations. From these results, it is inferred that intangible factors -such as operational flexibility, technological incorporation and collaborative alliances- play a key role in the resilience of MSMEs. The study provides useful inputs for the formulation of strategies and public policies aimed at business strengthening.