Relación entre inversiones, margen bancario y utilidades en Ecuador: implicaciones para la gestión financiera

This study analyzes the relationship between investments in public and private debt securities, credit intermediation margins, and pre-tax profits in 20 of the most profitable banks in the Ecuadorian banking sector, from 2012 to 2022. The research is descriptive and correlational. As a result, a positive relationship was found between investments in securities (public and private), and pre-tax profits and between this last parameter and the size of the credit portfolio. The effective management of investments in bank profitability and the relevance of credit intermediation to obtain benefits are highlighted. High pre-tax profits were observed even when investments or credit portfolios are moderate, suggesting that operational efficiency and administrative costs also influence the financial performance of banks. The importance of diversifying investments and credit portfolios to mitigate risks and balance income and profits in various business areas is highlighted. It is recommended to monitor investment performance, conduct thorough risk analysis, establish clear investment and credit policies, train financial staff, and review and adapt strategies based on market conditions