Contabilidad y Auditoría

Permanent URI for this communityhttp://repositorio.uta.edu.ec/handle/123456789/978

Browse

Filters

2016 - 201912020 - 20241

Settings

Author: search.filters.author.Cortés Ruiz, Johana Alicia

Search Results

Now showing 1 - 2 of 2
  • No Thumbnail Available
    Item
    Creación de liquidez y desempeño financiero en el sector bancario con calificación A del Ecuador
    (Univeridad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Maestria. Maestria en Economía con mención en Banca y Finanzas, 2024-11) Cortés Ruiz, Johana Alicia; DT - Mantilla Falcón, Luis Marcelo
    The study examined the relationship between liquidity creation and financial performance in the AAA-rated Ecuadorian banking sector, focusing on five prominent institutions: Banco Pichincha, Banco Pacífico, Banco Guayaquil, Produbanco and Banco Bolivariano. The research employed a variety of statistical methods, including descriptive analyses, linear regression, and Kruskal-Wallis analysis, as well as dendrograms, to comprehensively evaluate the financial data of these entities. The results revealed a significant correlation between liquidity creation and financial performance indicators, specifically Return on Assets (ROA) and Return on Equity (ROE). This close relationship suggests that banks' ability to generate liquidity has a direct impact on their profitability and operational efficiency. The study provides valuable insights into the dynamics of the highly rated Ecuadorian banking sector, highlighting the importance of liquidity management as a key factor in the financial success of these institutions. These findings have significant implications for the formulation of banking strategies and regulatory decision making in the context of the Ecuadorian financial system.
  • No Thumbnail Available
    Item
    Aplicación de la Metodología CAMEL para el análisis financiero de las Cooperativas de Ahorro y Crédito Segmento 1 Zonal 3
    (2016-10) Cortés Ruiz, Johana Alicia; DT - Coba Molina, Edisson Marcelo
    The cooperative sector has taken a transcendental twist in last years, because of the creation of the Superintendencia de Economía Popular y Solidaria of Thecredit Union have been subject to new implanted standards by this institution in order to have a better control in the cooperative sector. So, the main object of this study is an analysis financial across the Camel methodology to the COAC of segment 1 zonal 3. The methodology used is a direct analysis with information obtained from the primary source, in this case, each of the cooperatives that belong to this segment. Camel is a financial management tool that allows a broader view of the real state that cooperatives are having, in areas such as: Capital, Assets, Administrative Management, profitability and liquidity. The main contribution of this investigation is to make a comparison between the 9 cooperatives in study and know which of them has a greater economic stability and also which is under of this methodology's stablished standards and therefore are at risk. In addition, with this study we can determine the factors that cooperatives are not achieving the goals in order to get a good rating by parts of the institution that regulates these cooperatives.