Provisions and credit risks in credit unions in Ecuador [ Provisiones y riesgos crediticios en cooperativas de ahorro y crédito en Ecuador]
DOI:
https://doi.org/10.62574/rmpi.v4iespecial.168Keywords:
financial administration, financial institutions, budgetsAbstract
The objective of this study is to analyse strategies for the accounting and management of provisions associated with credit risks in the segment 2 and 3 credit union sector, as a mechanism to ensure compliance with current accounting regulations. It was defined as a non-experimental research with a descriptive approach, for the selection of the sample, convenience sampling was applied, resulting in the participation of 47 credit unions, with 28 belonging to segment 2 and 19 to segment 3, whose accountants were selected for their availability and ease of participation in the research, providing representative information for the study. Most of the credit unions in segments 2 and 3 review and adjust their provisions.
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