Copyright (c) 2026 Revista FAECO Sapiens
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This research addresses the technical disconnect between the internal financial management of MSMEs and the financial analysis and evaluation requirements of commercial banks in Panama City. The primary objective is to identify the decisive financial factors in bank loan approval. The methodology employs a mixed-methods, non-experimental, cross-sectional approach. Key results reveal that "hard information"—liquidity, profitability, and formal accounting practices—carries the greatest relative weight in bank scoring models. Hypothesis testing using Pearson correlation led to the rejection of the null hypothesis, confirming that the use of planning tools and a robust management structure facilitates compliance with requirements. The study concludes that a lack of financial literacy is a key driver of financial information asymmetry, acting as a critical barrier to accessing bank credit, whereas business longevity serves as a moderating factor that mitigates the risk perceived by bank loan officers.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
