Contabilidad y Auditoría

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Author: search.filters.author.Curicama Yuquilema, Elisa RocioHas files: Yes

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    “El riesgo de liquidez y la rentabilidad en la Cooperativa de Ahorro y Crédito Maquita Cushun Ltda., de la parroquia Quisapincha del cantón Ambato
    (2016-08) Curicama Yuquilema, Elisa Rocio; DT - Manzano Martínez, María Cristina
    Nowadays, saving and Credit cooperatives manage high amounts of money from their clients, which confidence is deposited in these financial institutions, therefore it´s important to have a proper liquidity and profitability evaluation, consequently, this investigation shows the results about the analysis of liquidity and profitability risk of Cooperativa de Ahorro y Crédito Maquita Cushun Ltda., the model used to this study was liquidity gap with contractual maturity scenario proposed by Superintendencia de Bancos y Seguros SBS in the book I.- general rules for the application of the general law of financial system institutions, the asset liability management methodology was applied obtaining as a result the value of liquidity risk. Similarly, for profitability the Return on Assets indicators- ROA were used, also, Return on Equity- ROE to the period of time under study. Finally, it was made a relationship between the two variables.