Modelo de gobernanza financiera para el otorgamiento de créditos en pequeñas y medianas empresas
Palabras clave:
Cumplimiento de requisitos bancarios, gobernanza financiera, otorgamientos de créditos, pequeñas y medianas empresas
Resumen
El objetivo del estudio es diseñar un modelo de gobernanza financiera como instrumento de apoyo para que las pequeñas y medianas empresas manufactureras de la ciudad de Cuenca, Ecuador, logren cumplir con los requisitos solicitados por las instituciones financieras para el otorgamiento de créditos financieros, a través del análisis de diferentes variables. En lo metodológico, la investigación es de tipo explicativo, con enfoque cuantitativo. Se desarrolla el método inductivo, donde se estudia cada empresa para posteriormente analizarla a nivel de sector. Se formulan hipótesis que sirven como base para debates teóricos, los cuales surgen de la revisión y análisis de revistas científicas de gran relevancia, con el propósito de encontrar respuestas a las relaciones establecidas en la investigación. Se proyectan datos cuantitativos a través de ecuaciones estructurales con mínimos cuadrados utilizando el software SmartPLS4. Se valoran las incidencias positivas y significativas entre el cumplimiento de requisitos bancarios y el otorgamiento de créditos (0.801; p-value ≤ 0.05) y este mismo con la toma de decisiones (0.818; p-value ≤ 0.05). Se confirman relaciones entre la gobernanza financiera y la planificación financiera (0.817; p-value ≤ 0.05), y esta última con el cumplimiento de requisitos bancarios (0.155; p-value ≤ 0.05). Existen opciones para el cumplimiento de requisitos bancarios a partir de la planificación financiera que conlleva una mejor toma de decisiones. A pesar de ello, las relaciones entre la gobernanza financiera y el cumplimiento de requisitos bancarios no resultaron relevantes.
Citas
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Egorova, N. (2022). Features of Decision-Making in the Process of lending to small businesses: The bDI Model and Trust Indices. Finance: Theory and Practice, 26(5), 106-120. https://doi.org/10.26794/2587-5671-2022-26-5-106-120
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Galli, E., Mascia, D. V., & Rossi, S. P. (2020). Bank credit constraints for women‐led SMEs: Self‐restraint or lender bias?. European Financial Management, 26(4), 1147-1188. https://doi.org/10.1111/eufm.12255
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2025-01-30
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Luna Altamirano, K. A., Coronel Balderramo, C. R., Jaramillo Calle, C. Y., & Ramón Poma, G. M. (2025). Modelo de gobernanza financiera para el otorgamiento de créditos en pequeñas y medianas empresas. Revista Venezolana De Gerencia, 30(109), 412-429. https://doi.org/10.52080/rvgluz.30.109.26
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