Análisis del índice de morosidad de la cartera de crédito y su relación con los indicadores financieros de las cooperativas de ahorro y crédito pertenecientes al segmento 1 de la ciudad de Cuenca, período 2022

Abstract

This degree project analyzes the credit portfolios of savings and credit cooperatives belonging to Segment 1 of the city of Cuenca, in the period 2022. The credit portfolios of the financial institutions of this sector grow annually, and along with it the default of payment of the same, which derives that the top management of the financial institutions of the sector, foresee and provide for the taking of actions so that the financial health of their members is not affected. By virtue of the above, through the use of quantitative techniques such as the application of the linear regression model, Pearson's coefficient and the secondary information obtained through the financial bulletins presented by the sector's regulatory entity converted to panel data, we can determine how these variables depend on each other, comparing the different situations among the cooperatives to determine how the financial indexes have an impact on the delinquency index. As a result, we obtain that these correlations depend on factors such as the size of the cooperative, the management of its productive assets or its positioning based on the value of its assets, thus determining that the correlation between the variables is significant in relation to the delinquency rate.