Gestión Financiera de las Cooperativas de Crédito y el Sistema Bancario Privado de Ecuador durante el período 2015 – 2020
- Carlos Gabriel Parrales Chóez Universidad de Guayaquil (Ecuador) https://orcid.org/0000-0001-7006-4614
- Fernando José Zambrano Farías Universidad Internacional del Ecuador UIDE (Ecuador) https://orcid.org/0000-0001-6384-3353
- María del Carmen Valls Martínez Universidad de Almería (España) https://orcid.org/0000-0002-9250-717X
Resumen
Las cooperativas de crédito son instituciones clave del sistema financiero de un país tanto para el desarrollo económico de su región como para evitar la exclusión financiera de una parte de la población más desfavorecida. En este trabajo se analiza la gestión financiera de las cooperativas de mayor tamaño de Ecuador, en comparación con los bancos privados. Los resultados muestran cómo las cooperativas de crédito están obteniendo mejores valores de rentabilidad y eficiencia, tanto económica como financiera, que las entidades bancarias; están experimentando un crecimiento más acentuado; muestran menor dependencia de recursos ajenos; tienen un menor porcentaje de activos improductivos; presentan menores tasas de morosidad y una mejor cobertura de la cartera problemática. Todo ello supone un cambio estructural positivo en el sistema financiero de Ecuador.
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