Tasas de interés activas y riesgo operativo de microcréditos
The high credit costs for the microcredit segment prevent small and medium-sized microentrepreneurs and entrepreneurs from benefiting from credits offered by the Ecuadorian financial system, which increases operational risk. This paper analyzes the incidence of interest rates on the operational risk...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2023 |
| País: | Ecuador |
| Institución: | Universidad Laica Vicente Rocafuerte |
| Repositorio: | Repositorio Universidad Laica Vicente Rocafuerte |
| Idioma: | español |
| OAI Identifier: | oai:localhost:44000/6512 |
| Acceso en línea: | http://repositorio.ulvr.edu.ec/handle/44000/6512 |
| Access Level: | acceso abierto |
| Palabra clave: | Contabilidad Finanzas Microcrédito Auditoría financiera |
| Sumario: | The high credit costs for the microcredit segment prevent small and medium-sized microentrepreneurs and entrepreneurs from benefiting from credits offered by the Ecuadorian financial system, which increases operational risk. This paper analyzes the incidence of interest rates on the operational risk of microcredits, studying the interest rates regulated by the Central Bank of Ecuador, specifically, the maximum effective active rate for the retail microcredit segment, simple accumulation and of extended accumulation, versus priority productive and commercial credit for SMEs. The issue is addressed from the Opportunity Creation Plan 2021- 2025, which consists of five axes: economic, social, comprehensive security, ecological and institutional transition. Chapter I specifies the general framework of the investigation, that is, everything related to the research problem. Chapter II addresses the theoretical framework of the investigation, starting with the background, followed by the conceptual framework, and closing with the legal framework. Chapter III includes the research methodology, the results, and their discussion; Regarding the methodology, the research approach is quantitative, using the deductive-analytical method, with a non-experimental, field and documentary design, and whose level is descriptive. The data collection techniques were documentary observation and the survey, applied to micro-entrepreneurs and entrepreneurs in Guayaquil, located in the Montebello Wholesale Market and in the La Bahía commercial sector. Finally, chapter IV presents a technical report on the findings, concluding that microcredit is an important segment within the financial system and deserves to be considered at low interest rates that stimulate credit and commercial and productive development; In addition, financial institutions have information analysis and research tools that allow to minimize risk when granting their microcredits. |
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