Bank loan: opportunities vs risks
One of the external sources of financing for companies in the bank loan and since the MSMEs represent a significant percentage worldwide, this theoretical approach determines what opportunities and risks of the bank loans made by the MSMEs in Latin America, North America, Europe, and Asia are. For t...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2020
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| Acceso en línea: | Ver en el sistema de origen |
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| _version_ | 1881695147933040640 |
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| author | Flores Malaver, Fiorella Lizzet Llantoy Phala, Milka Noemí |
| author_browse | Flores Malaver, Fiorella Lizzet Llantoy Phala, Milka Noemí |
| author_facet | Flores Malaver, Fiorella Lizzet Llantoy Phala, Milka Noemí |
| author_sort | Flores Malaver, Fiorella Lizzet |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | One of the external sources of financing for companies in the bank loan and since the MSMEs represent a significant percentage worldwide, this theoretical approach determines what opportunities and risks of the bank loans made by the MSMEs in Latin America, North America, Europe, and Asia are. For the theoretical review, database research papers such as Science Direct, Redalyc, and others were reviewed; applying selection criteria such as relevance to the topic to be treated. Under the analysis carried out, it is established that bank loans present relevant benefits for MSMEs, such as the commitment of the managers for the good use of debt, the financial interest expense that is accepted taxably for the payment of income tax, as well as the opportunity that the entity can become an exporting company. However, it is necessary to take into account the risks that they entail, such as the probability of default and the prior non-evaluation of high interests that can lead a company to bankruptcy. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1257 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/12572020-11-30T15:15:19Z Bank loan: opportunities vs risks Préstamo bancario: oportunidades vs riesgos Flores Malaver, Fiorella Lizzet Llantoy Phala, Milka Noemí financiamiento, crédito bancario, riesgos crediticios, MiPymes financing, bank credit, credit risks, MSME One of the external sources of financing for companies in the bank loan and since the MSMEs represent a significant percentage worldwide, this theoretical approach determines what opportunities and risks of the bank loans made by the MSMEs in Latin America, North America, Europe, and Asia are. For the theoretical review, database research papers such as Science Direct, Redalyc, and others were reviewed; applying selection criteria such as relevance to the topic to be treated. Under the analysis carried out, it is established that bank loans present relevant benefits for MSMEs, such as the commitment of the managers for the good use of debt, the financial interest expense that is accepted taxably for the payment of income tax, as well as the opportunity that the entity can become an exporting company. However, it is necessary to take into account the risks that they entail, such as the probability of default and the prior non-evaluation of high interests that can lead a company to bankruptcy. Una de las fuentes externas de financiamiento para las empresas, es el préstamo bancario y siendo que las MiPymes representan un porcentaje significativo a nivel mundial, este abordaje teórico determina cuáles son las oportunidades y riesgos de los préstamos bancarios que realizan las MiPymes tanto en Latinoamérica, Norteamérica, Europa y Asia. Para la revisión teórica se revisaron trabajos de investigación de bases de datos como Science Direct, Redalyc entre otras; aplicándose criterios de selección como la relevancia con el tema a tratar. Bajo el análisis realizado se establece que los préstamos bancarios presentan beneficios relevantes para las MiPymes, tales como el compromiso de los gestores para el buen uso de la deuda, el gasto por intereses financieros que es aceptado tributariamente para el pago de impuesto a la renta, así como la oportunidad de que la entidad puede convertirse en una empresa exportadora; sin embargo, es necesario tomar en consideración los riesgos que conllevan como la probabilidad de impago y la no evaluación previa de intereses elevados que pueden llevar a una empresa a la bancarrota. Universidad Peruana Unión 2020-03-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1257 10.17162/rivc.v6i1.1257 Revista de Investigación Valor Contable; Vol. 6 Núm. 1 (2019): Revista Científica Valor Contable; 44 - 53 2413-5860 2410-1052 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1257/1601 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1257/1715 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | financiamiento, crédito bancario, riesgos crediticios, MiPymes financing, bank credit, credit risks, MSME Flores Malaver, Fiorella Lizzet Llantoy Phala, Milka Noemí Bank loan: opportunities vs risks |
| title | Bank loan: opportunities vs risks |
| title_alt | Préstamo bancario: oportunidades vs riesgos |
| title_full | Bank loan: opportunities vs risks |
| title_fullStr | Bank loan: opportunities vs risks |
| title_full_unstemmed | Bank loan: opportunities vs risks |
| title_short | Bank loan: opportunities vs risks |
| title_sort | bank loan opportunities vs risks |
| topic | financiamiento, crédito bancario, riesgos crediticios, MiPymes financing, bank credit, credit risks, MSME |
| topic_facet | financiamiento, crédito bancario, riesgos crediticios, MiPymes financing, bank credit, credit risks, MSME |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1257 |
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