Análisis del comportamiento de la cartera de crédito comercial prioritario y su relación con la rentabilidad de los bancos privados medianos del Ecuador en los años 2017 a 2020

Abstract

Abstract: This research is developed with the purpose of analyzing the behavior of the priority commercial credit portfolio and its relationship with the profitability of medium-sized private banks in Ecuador during the years 2017 to 2020. The study focuses on the nine mediumsized private banks in Ecuador as they constitute a fundamental pillar of the national financial system. For this, a type of descriptive research is used, with a non-experimental design, applying the inductive, deductive, scientific and statistical-mathematical research method; collecting the information of the financial statements of the medium-sized private banks of Ecuador from the website of the Superintendency of The Bank, and with this we proceeded to carry out the horizontal and vertical analysis of the financial statements and apply indicators of asset quality and profitability. The results obtained showed that the gross priority commercial credit portfolio showed a decrease, especially in the maturing portfolio, motivated by the effects of the COVID-19 pandemic; the level of non-performing loans is low and profitability indicators showed positive results.