Browsing by Author "Sisalema Acevedo, Eduardo Sebastián"
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Item Análisis del riesgo de liquidez de las cooperativas de ahorro y crédito segmento 1 zonal 3.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-09) Sisalema Acevedo, Eduardo Sebastián; DT - Morales Carrasco, Lilian VictoriaThis research has the fundamental purpose of studying Liquidity Risk Management in credit unions regulated by the Superintendence of Popular and Solidarity Economy, contains the basic elements established by the current regulations, the work places the concept of exposure to risk in the center of the Liquidity Management, starting from the analysis of the balance sheets that the different entities report monthly to the control body and that are of public knowledge which allows all the users to analyze the situation of each one of the institutions through the application of indicators, with the elaboration of this investigative work, the reader is offered a series of data and related tools with the Liquidity Management, in addition it is significant to mention that the work will seek to relate the indicators of a segment and zone country-specific indicators of cooperatives. of segment 1 at the national level, in order to demonstrate that the different institutions that according to the delimitation of the Superintendence of Popular and Solidarity Economy are registered in this zone manage liquidity levels in a responsible manner which could ensure the continuity of their business and also collaterally ensure the continuity of the financial system in which the institutions operate.