Análisis del grado de absorción del margen financiero neto como indicador de riesgo financiero por incidencia de covid-19 en las cooperativas de ahorro y crédito en el sector de la economía popular y solidaria del segmento 1 de la provincia de Azuay

Abstract

This article analyzes the context of the impact that the health emergency situation due to COVID 19 has had on the financial margins of the Savings and Credit Cooperatives of segment 1 of the province of Azuay. The economic effects during 2020 were relevant in most sectors, resulting in the stagnation of a large number of commercial and production activities, the impact was national and international. In this context, the absorption degree indicator is analyzed and how it behaved before and after the pandemic, and its future is forecast. The theory of time series is applied from the perspective of stationarity, with models to test their changes and also how each of the accounts that serve to calculate this indicator that can be used as a reference of financial risk have been affected