Analisis del comportamiento de riesgos en el sector bancario privado ecuatoriano: enfoque en la gestión de riesgos de crédito y liquidez en bancos grandes durante el periodo 2019 - 2023

Abstract

Abstract: This study examines the behavior of credit and liquidity risks in major Ecuadorian banks during the 2019-2023 period, following the national regulations issued by the Superintendence of Banks. The research is based on the collection and organization of financial data from balance sheets and income statements available from official sources, emphasizing key indicators such as the delinquency ratio, provisioning coverage, and immediate liquidity. Through vertical and horizontal analyses, trends and variations in risk management were identified and compared to national regulatory standards. The findings reveal that major banks have maintained solid levels of solvency and liquidity, complying with regulatory requirements, although specific vulnerabilities were observed in certain credit sectors. This work provides an analytical framework to evaluate the financial stability of Ecuador's banking sector and encourages further research focused on financial risk management.