Incidencia de los indicadores financieros en la rentabilidad de las COACs del segmento 1, periodo 2019-2020
Today managers have the arduous task of making decisions aimed at maximizing the economic value of credit unions, which is why the management and control of financial indicators is an efficient way to strengthen and support this task. Therefore, the purpose of this research is to evaluate the impact...
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| Natura: | bachelorThesis |
| Lingua: | spa |
| Pubblicazione: |
2022
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| Accesso online: | https://dspace.unl.edu.ec/jspui/handle/123456789/24779 |
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Aggiungi Tag | Riassunto: | Today managers have the arduous task of making decisions aimed at maximizing the economic value of credit unions, which is why the management and control of financial indicators is an efficient way to strengthen and support this task. Therefore, the purpose of this research is to evaluate the impact of liquidity, payment default, asset quality and leverage on the profitability of credit unions from the segment one of Ecuador during 2019-2020. The following research performed an exploratory, descriptive, correlational, and explanatory methodology approach, since a global financial analysis of the credit unions segment was carried out, as well as the historical behavior of the financial indicators was evaluated and a multiple linear regression was modeled with return on equity (ROE) and return on assets (ROA) as dependent variables and liquidity, payment default, asset quality and leverage as independent variables. The main findings show that, during 2020, assets grew by 16.29% with respect to 2019, mainly as a result of the increase in debt. It was also determined that ROE and ROA experienced decreasing trends. Finally, it was evidenced that liquidity, payment default and leverage are explanatory variables for ROE, and liquidity and payment default for ROA, in both cases with 5% significance, in addition, the adjusted coefficient of determination was 95.67% and 95.99% for the modeling with ROE and ROA as dependent variables, respectively. |
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