INFLUENCE OF THE OVERDUE PORTFOLIO ON BUSINESS LIQUIDITY: JAHER CASE
Keywords:
overdue loans, liquidity, delinquency, credit management, JAHERAbstract
DOI: https://doi.org/10.46296/yc.v9i17.0687
Abstract
This study analyzes the influence of the overdue portfolio on the liquidity of Corporación Jarrin Herrera (JAHER), located in the province of Manabí, between 2021 and 2024. A quantitative approach with a correlational design was used, through the analysis of financial data and overdue loan recovery data. The findings reflect a low recovery rate for the portfolio over 121 days old, especially that assigned to legal proceedings. Factors such as insecurity and extortion directly affected collection management. It is concluded that efficient management supported by technological tools is essential to preserve corporate liquidity.
Keywords: overdue loans, liquidity, delinquency, credit management, JAHER.
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