Examinando por Autor "Manya Orellana, Marlon Vicente"

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  • Miniatura
    Publicación
    Application of IFRS 9 Financial Instruments and the Exposure to Credit Risk (Case Study in Ecuador)
    (Yayasan Ilomata, 2023-04-30) Manya Orellana, Marlon Vicente; González Rabanal, Miryam de la Concepción
    The pandemic has caused many businesses to experience a significant decline in revenue and profitability, leading to a decrease in the value of their assets. As a result, companies may need to assess whether their assets have been impaired and take an impairment charge if necessary. This caused companies in general to modify the accounting treatment under the international standard IFRS 9 applicable from 2018. The objective of this article is to determine the portfolio risk that affects the calculation of these provisions, through a case study in Ecuador. The research approach used was mixed (qualitative and quantitative), since various types of data collection tools were used to process the information. The data treatment in the qualitative approach consists of the analysis of the phenomenon related to the exploration for the understanding of the IFRS 9 accounting standard. On the other hand, the quantitative approach intends to analyze the research variables and measure them numerically with the use of statistical methods using Binary Logistic Regression. To this end, a database of clients of a non-financial company was analyzed, and the composition of its portfolio segmented by day of delay, observing the component called probability of default (PD), which was determined by binary logistic regression. A model was obtained that allowed to obtain the desired probability, and consequently under the approach of IFRS 9, the calculation of the expected credit loss (ECL). The results obtained estimated a portfolio impairment of 23%, compared to the baseline scenario of 9%.
  • Miniatura
    Publicación
    La fiscalidad de los dividendos y su tratamiento e impacto tributario en los convenios suscritos para evitar la doble imposición internacional en Ecuador (Resumen)
    (Universidad Nacional de Educación a Distancia (España). Escuela Internacional de Doctorado. Programa de Doctorado en Derecho y Ciencias Sociales, 2023) Manya Orellana, Marlon Vicente; González-Rabanal, Miryam C.
  • Miniatura
    Publicación
    The International Economic Double Taxation of Dividens: Its handing in The Convention between Ecuador and Spain. Journal of Tax Administration
    (University of Exeter Business School, 2022) Manya Orellana, Marlon Vicente; González Rabanal, Miryam de la Concepción
    This article analyzes the effects of the international economic double taxation of dividends. For this purpose, a conceptual distinction is made between legal and economic double taxation. The term “dividends” is defined and possible tactics that could be adopted when drafting double taxation agreements in order to resolve any potential issues, with specific reference to the case of Ecuador, are discussed. It was necessary to conduct a thorough review of the doctrine and a comprehensive analysis of possible methods by which international economic double taxation could be avoided or corrected. The paper includes a study of the 1993 double taxation agreement between Ecuador and Spain, and a simulation exercise in which the effects of the agreement’s application are determined. We find that that the existence of international economic double taxation affects businesses’ management policies, indebtedness, and location decisions, as they often look to invest in jurisdictions with lower levels of taxation. Moreover, it affects the evolution of foreign investments and, therefore, the development capacity of countries, especially the least developed ones.