Browsing by Author "Ortiz Torres, Franklin Vinicio"

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Análisis comparativo mediante modelos matemáticos para la medición de las perdidas crediticias esperadas según NIIF 9 Instrumentos Financieros para la empresa Quimicalzen Cia Ltda para el periodo 2021
(Universidad de Cuenca, 2023-03-14) Guachichullca Arpi, Mónica Andrea; Ortiz Torres, Franklin Vinicio; Moyano Bojorque, Henrry Fernando
In this paper, we first use the Altman model to classify clients according to their risk zone, in the first place, Altman model to classify customers according to the risk zone in which they are located. Then, expected credit losses are calculated using the Logit and Markov Chains models. Finally, a comparative analysis of the results with the expected credit loss of the company and the one indicated by the Internal Tax Regime Law, LRTI, is carried out. It is concluded that the percentage used for the measurement of expected credit losses of unrelated trade receivables of Quimicalzen should be higher, according to the models applied.