Análisis del desempeño financiero de las entidades del sistema financiero ecuatoriano durante la pandemia del covid-19

Abstract

Abstract: The objective of this research work is to analyze the financial performance of the entities of the Ecuadorian financial system during the COVID-19 pandemic, based specifically in the study of private banking, characterizing deposits and snacks. During the analysis period, deposits increased and placement decreased of credits. For this, the information was collected from the Superintendency's website. of Banks through the financial statements, with which the horizontal analysis was carried out and vertical, calculating the absolute and relative variation, determining the increase in accounts accounting statements of the balance sheet referring to its assets, liabilities and equity and the decrease of the accounting accounts of the income statement referring to its income and profit of the exercise during the pandemic period compared to 2019. Additionally, the financial indicators using the CAMEL method, determining that liquidity and coverage increased and profitability and delinquencies decreased during the pandemic, with which the Ecuadorian private banking system proved to be an important ally for the economic reactivation of the country.