Aplicación de los niveles de liquidez, actividad, endeudamiento, rentabilidad y de mercado en instituciones financieras del Ecuador.

Abstract

Financial indicators are considered as instruments for financial analysis, so this research work refers to each of them, allowing banks to know their financial position and in turn have timely information for decision making. It was obtained as a result of the preparation of the liquidity, activity, indebtedness, profitability and market indexes, taking as a reference the financial, economic and integral aspect as independent variables to enhance each item of the financial statements of the banking entities such as the Banco del Pichincha, Banco del Austro and Banco de Machala published sequentially on the platform of the Superintendency of Banks and Insurance of Ecuador. There have been setbacks on deposits and loan portfolios as dependent variables. In this section, the disciplined market objectivity of the Ecuadorian Banking system demonstrates that financial indicators are useful for measuring the financial position through which depositors monitor the levels of credit risk of the entities. The main risk studied was the risk of insolvency, that is, they do not have the resources to pay their debts while their terms expire. In this case, third parties, shareholders and savers waste part of their claim. Finally, financial analysis is the safest method to evaluate the economic and financial performance of an entity during a specified fiscal year and compare its items with other entities, allowing them to control existing credit risks.