Comportamiento de la morosidad ampliada de las cooperativas de ahorro y crédito del segmento 3 durante la pandemia Covid 19

Abstract

Currently the financial system is going through a difficult time to recover the placement of funds, this scenario has been basically due to job loss, reduction of working hours, reduction and/or loss of economic benefits in the workplace, high health expenses, increase in the level of indebtedness in credit cards, among others, all of these are possible effects of the Covid 19 pandemic. For this reason, this article aims to show the behavior of extended delinquency of the cooperatives that remained within the segment 3 in the period from 2018 to 2021. The methodology used is quantitative, with a non-experimental and cross-sectional research design that allowed an analysis of the behavior of extended delinquency. The Method of differences in differences (Diff-in-Diff) was used with respect to the regulatory changes for the constitution of portfolio provisions and the Chow Test for review of structural breaks in a time series of 48 months. As a result of this article, it is observed that the regulatory reforms issued since May 2020 and that are in force to date, have mitigated the volume of portfolio provisions that financial system institutions had to constitute during the pandemic period. and that the behavior of this index presents structural breaks within this time series