Riesgo y sostenibilidad financiera en la cooperativa de ahorro y crédito Oscus Ltda. de Ecuador, período 2003 - 2024

Abstract

Abstract: The purpose of this article is to analyze the financial sustainability and risk of the Cooperativa de Ahorro y Credito Oscus Ltda․ (Ecuador) from 2003 to 2024 through the analysis of the effect of the main financial risk variables (non-performing loans liquidity and leverage) on the return on equity (ROE) of financial institutions considering the effect of the macroeconomic environment․ This article is quantitative descriptive and correlational based on the information from the annual financial statements of the Superintendencia de Economía Popular y Solidaria and the consolidated annual balance sheet and income statement of the Banco Central del Ecuador․ This shows that even though the cooperative's assets grew in Segment 2 to that of Segment 1 of the cooperative system the profitability was not comparable․ Consequently a model in which expected profit is a linear function of prediction variables as estimated using multiple linear regression is not statistically meaningful globally․.