Centro de Posgrado Auditoría

Permanent URI for this communityhttp://repositorio.uta.edu.ec/handle/123456789/979

Browse

Filters

20241

Settings

Author: search.filters.author.Proaño Morales, Johanna AlejandraSubject: search.filters.subject.ECONOMÍA

Search Results

Now showing 1 - 1 of 1
  • No Thumbnail Available
    Item
    La liquidez y el desempeño financiero en las cooperativas de ahorro y crédito del segmento 1 en Ecuador
    (Univeridad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Maestria. Maestria en Economía con mención en Banca y Finanzas, 2024-11) Proaño Morales, Johanna Alejandra; DT - Villacis Uvidia, Juan Federico
    In Ecuador, credit unions are essential for financial intermediation. This study focuses on the liquidity of these entities, crucial for meeting short-term financial obligations. Using a quantitative approach and panel data models, the liquidity and profitability of segment 1 credit unions from 2019 to 2022 are analyzed. Liquidity is vital for attracting deposits and granting loans. Its lack can lead to defaults and insolvency, especially in adverse contexts like the pandemic, which negatively impacted their income and credit restrictions. Understanding the relationship between liquidity and profitability is essential for the survival and sustainability of these credit unions. The general objective is to analyze the impact of liquidity on the financial performance of segment 1 credit unions in Ecuador during 2019-2023. Specific objectives include diagnosing their financial performance, examining the level of liquidity generated by their activities, and establishing how liquidity affects their financial performance. The study is quantitative, with a descriptive and explanatory design. The population included 47 segment 1 credit unions from the Popular and Solidarity Financial System in Ecuador, selecting a sample of 31. Hypotheses were formulated based on the tradeoff theory, suggesting that liquidity and profitability move in opposite directions. Information was obtained from the general balances available at the Superintendence of Popular and Solidarity Economy. The liquidity indices of segment 1 reflect a solid capacity to meet short-term obligations, although there is variability among credit unions. Econometric analysis suggests a negative relationship between liquidity and financial performance, but a positive association between liquidity creation and profitability, supporting the Asset and Liability Management Theory. This study highlights the importance of strategies to strengthen the future stability of credit unions.