El riesgo financiero y la rentabilidad de las Cooperativas de Ahorro y Crédito del segmento 1 de la provincia de Loja periodo 2019 – 2020
The segment one of the financial sectors has marked a significant increment within its constituent institutions due to the growth of its assets supported by its associates. However, the financial risk is a fact, and it can affect credit unions if there is not a systematic administration. The current...
שמור ב:
| מחבר ראשי: | |
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| פורמט: | masterThesis |
| שפה: | spa |
| יצא לאור: |
2022
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| נושאים: | |
| גישה מקוונת: | https://dspace.unl.edu.ec/jspui/handle/123456789/24906 |
| תגים: |
הוספת תג
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הוספת תג | סיכום: | The segment one of the financial sectors has marked a significant increment within its constituent institutions due to the growth of its assets supported by its associates. However, the financial risk is a fact, and it can affect credit unions if there is not a systematic administration. The current research work entitled “financial risks and profitability of Credit Unions for segment one in Loja 2019 – 2020” sought to analyse the financial risk and profitability of the above institutions by the application of the right methods. To carry out this process the model Z-Score by Altman was used, and it evinced that five credit unions are facing a moderate risk except for JEP, which obtained a high risk over the two-year period. The evaluation of the profitability was guided by the ROE and ROA indicators and the Dupont Method. The results revealed that CACPE Pastaza and JEP are the credit unions that offer the best profitability in the stated period. Upon obtaining the results of the two variables, the Pearson technique was also applied to measure the correlation level. It then showed that the JEP score put the other credit unions at greater disadvantage given that it is the biggest institution of this segment. Therefore, it was excluded of the analysis using the following correlation level: very high positive and high positive effect. Finally, the researcher suggests strategies to enhance the risk management process. This action will let Credit unions identify, measure, prioritize and control financial risks beforehand. By the same token, there are some recommended strategies that credit unions can employ to improve their rate of return to boost revenue over the years |
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