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Submitted January 30, 2026
Published 2026-01-30

Artículos

Vol. 1 No. 2 (2026): Innovisión

Research analysis on financial management and its relationship with the loan portfolio of Multibank, Panama, 2024:01–2025:04


DOI https://doi.org/10.48204/3073-0007.9318

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DOI: 10.48204/3073-0007.9318

Published: 2026-01-30

Abstract

This article examines the relationship between investments in securities and the loan portfolio of Banco Multibank in Panama for the period January 2024 to April 2025. Using a quantitative approach, growth rate (TC?%) and percentage participation (PP?%) indicators were applied, along with a simple linear regression econometric model. The data were drawn from monthly reports published by the bank and Panama’s Superintendency of Banks. Results reveal a positive and significant relationship between both variables. The model yielded a determination coefficient of R² = 0.8858, indicating that 88.58% of the loan portfolio's variability is explained by investment performance. These findings reflect a coherent financial strategy and efficient resource management that supports credit expansion. The research offers relevant insights for institutional analysis and decision-making in the banking sector.

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