Evaluación de la Solvencia Financiera de la Banca Privada, periodo 2022-2023

Financial soundness is the ability of an institution to meet its long-term obligations. It is a vital factor in terms of ensuring the stability and sustainability of the banking system. In this context, the overall objective of the research is to assess the financial solvency of Ecuador's private banks during the period 2022-2023, in addition to analysing the determinants that affect it. The methodology used in the research adapted a mixed approach, starting with a descriptive scope and concluding with an explanatory one. A bankruptcy prediction model, based on Altman's Z-Score analysis, was used to identify the level of risk to which the country's 24 private banks are exposed. A multivariate data analysis model, specifically a multiple linear regression model, was also used to determine whether variables such as liquidity, reinvestment, profitability, NPLs, provisions, deposits and loans have a significant impact on financial solvency. The design is longitudinal, with a sample of 24 private banks in Ecuador and a database of 4,608 observations. The results found that the only entity in its segment that remained in a healthy zone was Produbanco, while banks such as Pichincha, Guayaquil and Pacífico are located in a moderate risk, although there is a slight decrease in their scores. On the other hand, 5 of the 9 entities in the medium-sized banks segment are in the healthy zone, while the rest remain in the grey zone. Likewise, 5 out of 11 small banks are in the healthy zone, and only Banco Capital is in the risk zone. On the other hand, the regression model showed that the variables included do explain financial solvency. It was concluded that the models applied in the study are complementary to evaluate financial solvency, since, by means of Altman's Z2 it was possible to predict the risk to which the financial institutions are exposed and on the other hand, with the regression it was possible to identify the determinants that significantly influence financial solvency.

• Main Author: Salinas Guarinda, Brayan Stiven (author)
• Format: bachelorThesis
• Language: spa
• Published: 2025
• Subjects: FINANZAS; SOLVENCIA FINANCIERA; BANCA PRIVADA; ECUADOR
• Online Access: https://dspace.unl.edu.ec/jspui/handle/123456789/32232