18 results on '"CREDIT management"'
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2. Propuesta sistema de gestión de crédito, para reducir el riesgo en microempresas no financieras del cantón Otavalo, Cayambe y Tabacundo (Ecuador).
- Author
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PERUGACHI, Lizandro M., JARAMILLO, Diego F., and FLORES, Edwin L.
- Subjects
CREDIT management ,PRIVATE sector ,CREDIT control ,CREDIT risk management ,SMALL business - Abstract
Copyright of Revista Espacios is the property of Talleres de Impresos Oma and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2022
- Full Text
- View/download PDF
3. AS COOPERATIVAS DE CRÉDITO FRENTE À MUDANÇA DE COMPORTAMENTO DOS CONSUMIDORES.
- Author
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DA ROSA, SAMANDA SILVA
- Subjects
COOPERATIVE banking industry ,MARKETING ,CREDIT unions ,BRANDING (Marketing) ,COOPERATIVE agriculture ,CREDIT management ,BRAND equity ,FINANCIAL markets ,FOLLOWERSHIP - Abstract
Copyright of Brazilian Business Law Journal / Administração de Empresas em Revista is the property of Administracao de Empresas em Revista and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2022
4. El crédito al consumo: sus determinantes estructurales y su lugar en la gestión estatal de la fuerza de trabajo.
- Author
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Pierre Manigat, Matari
- Subjects
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CONSUMER credit , *CREDIT management , *MASS production , *SOCIAL capital , *CAPITALISM - Abstract
This paper analyzes the determinants of consumer credit from the process of reproduction of aggregate social capital. Among the main forms of credit, consumer credit arises last as a significant economic phenomenon, once capitalism has incorporated the production of the wage goods; conditio sine qua non of mass production and consumption regimes. Hence, the incorporation of consumer credit to what Brunhoff calls "state management of labour power". Fordism and its consumption pattern inaugurated the incorporation of consumer credit into the state management of labour power. Secondary until the crisis of 1973, consumer credit becomes a central element of contemporary state management of the labour power. [ABSTRACT FROM AUTHOR]
- Published
- 2020
- Full Text
- View/download PDF
5. Como a Gestão de Práticas de Oferta de Crédito Impacta a de Estoque.
- Author
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Jordão Carvalho, Claudinê
- Subjects
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WORKING capital , *SMALL business , *CREDIT management , *CASH management , *SMALL business finance , *INVENTORY control , *TRANSACTION cost theory of the firm , *AGENCY theory , *MANAGEMENT - Abstract
The aim of this paper is to analyze the impact credit extension management has on inventory management practices for a sample of 432 micro and small enterprises (MSEs). The model relied on agency, transaction cost and pecking order theories. Sample data were subjected to multivariate techniques of exploratory and confirmatory factor analysis and simultaneous structural regressions. Results support the idea that credit management practices positively determine inventory management, when mediated by cash management. The study measured direct and indirect effects among the three latent construct variables. [ABSTRACT FROM AUTHOR]
- Published
- 2015
- Full Text
- View/download PDF
6. BANCOS PÚBLICOS COMO INSTRUMENTO DE DESENVOLVIMENTO E INCLUSÃO.
- Author
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SERGIO DUBENA, PAULO and DE SELLOS-KNOERR, VIVIANE COELHO
- Subjects
BANKING research ,CREDIT management ,SOCIAL classes - Abstract
Copyright of Revista Jurídica (0103-3506) is the property of Revista Juridica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2014
7. Implantação da norma IFRS 9 em bancos no Brasil: efeitos sobre os níveis de perdas esperadas de crédito
- Author
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Rocha, Flávio da Silva, Escolas::EAESP, Almeida, Diana Lucia de, Oliveira, Eric Barreto de, and Gonzalez, Lauro
- Subjects
Balanço (Contabilidade) ,Perda esperada ,Credit provisions ,Impairment ,Administração de empresas ,Sociedades comerciais - Relatórios ,Provisões de crédito ,Credit management ,IFRS 9 ,Expected loss ,Administração de crédito ,Gestão de crédito ,Créditos - Avaliação de riscos - Abstract
O objetivo deste trabalho consiste na avaliação dos impactos da adoção da norma IFRS 9 sob a perspectiva de gestão de portfólios de crédito, a qual foi implantada em janeiro de 2018 por instituições financeiras. São estudados seus efeitos sobre os níveis perdas esperadas em crédito de liquidação duvidosa de empréstimos a clientes em relação à antiga norma IAS 39. No Brasil, algumas instituições financeiras nacionais com capital aberto ou que possuem Comitê de Auditoria já adotam os critérios da norma original IFRS 9, tal como exige a Resolução CMN. N° 3.786/09. Adicionalmente, o BCB finalizou as consultas públicas para adaptação local da norma IFRS 9 em substituição dos critérios atuais da Res. n° 2.682/99. Nesse sentido, a pesquisa foi baseada na investigação de duas hipóteses, com a utilização de informações primárias por meio da coleta de 92 dados extraídos de 26 publicações financeiras de 2018, relacionadas a 14 bancos internacionais e a 6 bancos nacionais. Os resultados apurados indicaram que a adoção da norma IFRS 9 em 2018 por bancos no Brasil resultou no incremento médio de 15% sobre os níveis perdas esperadas de crédito. Adicionalmente, foi verificado que tais resultados estão alinhados aos apurados por bancos na Europa e Ásia. As análises também indicam que os níveis de perdas esperadas constituídas pela norma IFRS 9, segundo a amostra analisada, são equivalentes em relação às apuradas conforme a Res. n° 2.682/99, uma vez que a norma local já permite constituir provisões adicionais baseadas em expectativas de perdas futuras, de modo que a adoção da norma local IFRS 9 pelos demais bancos no Brasil não incorrerá em necessidades adicionais de provisões para perdas esperadas de crédito. The objective of this study is to evaluate the impacts of the adoption of IFRS 9 from the perspective of credit portfolio management, implemented in January, 2018 by financial institutions. The effects on the levels of expected losses provisions for loans to customers are evaluated in relation to the previous criteria IAS 39 of the IASB. In Brazil, some publicly traded financial institutions or which have an Audit Committee have already adopted the criteria of the original IFRS 9 standard, as required by the CMN Resolution. N° 3,786 / 09. Additionally, BCB has finalized public consultations on the local adaptation of IFRS 9 to replace the criteria of Res. N° 2,682 / 99. In this context, the degree of conservatism explicit in the quantitative constitution of the provisions determined by IFRS 9 in relation to the criteria of Res. CMN N° 2,682 / 99 was also evaluated, with the purpose of estimating the possible impacts on the adoption of IFRS 9 locally in the final phase drafted by the regulator. The research was based on two hypothesis analysis, using primary information to collect 92 data extracted from 26 financial publications from 2018, related to 14 international banks and 6 national banks in Brazil. The adoption of IFRS 9 by banks in Brazil resulted in an average increase of 15% on provision levels of expected losses. Additionally, these results were found to be in line with the impacts of banks in Europe and Asia. The level of provisions constituted by IFRS 9, according to the analyzed sample, is equivalent than the balance calculated according to Res. N° 2,682 / 99, since the local standard already allows to set up additional provisions based on expectations of future losses. The consolidated findings indicate that the adoption of the local IFRS 9 standard by banks in Brazil will not incur additional expected losses provisions needs.
- Published
- 2020
8. Estudo comparativo entre metodologias de aprendizado de máquina e híbridas aplicadas a risco de crédito
- Author
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CASTRO, Jane Simões de, SAMPAIO, Joelson Oliveira, GALLUCCI NETTO, Humberto, and SILVA, Vinícius Augusto Brunassi
- Subjects
Computer learning ,Artificial intelligence ,Risk management ,Credit management ,Administração de crédito ,Inteligência artificial ,Aprendizado por computador ,ADMINISTRAÇAO ,Administração de risco - Abstract
Para bancos e empresas que possuem operação de crédito, deter relações com clientes de alto risco aumenta a chance de inadimplência, a necessidade de alocação de capital e a exposição a prejuízos financeiros. Dessa forma, há interesse em aprimorar as avaliações de risco de crédito; e o cenário atual de Big Data fomenta o interesse em metodologias de inteligência artificial, uma vez que a assertividade dessas cresce à medida em que se aumenta a volumetria de dados utilizados. Essa dissertação tem por objetivo comparar metodologias quantitativas aplicáveis à gestão de risco de crédito e concluir se técnicas baseadas em inteligência artificial apresentam performance superior às técnicas tradicionais. Foram estudadas as metodologias Regressão Logística, Support Vector Machine, Random Forest, Gradient Boosting e Modelos híbridos, em visão pessoa física e visão pessoa jurídica. Para ambas visões, a comparação dos modelos via métricas de performance AUC, KS e Taxa de acerto indicou o Gradient Boosting como metodologia campeã. For banks and companies that offer credit operations, having relationships with high-risk customers increases the probability of default, the need for capital allocation and the exposure to financial losses. Thus, there is interest in improving credit risk evaluations; and the current Big Data scenario enhances the interest in artificial intelligence methodologies, since their accuracy increases as the volume of data also increases. This dissertation aims to compare quantitative methodologies applicable to credit risk management and to conclude whether the techniques based on artificial intelligence present better performance than traditional techniques. The study includes the Logistic Regression, Support Vector Machine, Random Forest, Gradient Boosting and Hybrid Models methodologies, for both individuals and enterprises. The study concludes that Gradient Boosting is the champion methodology in the comparation made through the performance metrics AUC, KS and Hit rate. Keywords: Credit Risk. Artificial Intelligence. Machine Learning. SVM. Boosting. Hybrid Models.
- Published
- 2019
9. ANÁLISE DO PROBLEMA DE PESQUISA DOS ARTIGOS CIENTÍFICOS PUBLICADOS NO 11° CONGRESSO USP DE CONTROLADORIA E CONTABILIDADE.
- Author
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da Cunha, Paulo Roberto, Dal Magro, Cristian Baú, and Dias, Dirceu Rodrigues
- Subjects
COOPERATIVE research ,KNOWLEDGE acquisition (Expert systems) ,CREDIT management ,CAPITAL investments ,FINANCIAL management ,MANAGEMENT controls - Abstract
Copyright of Revista de Contabilidade e Organizações is the property of Revista de Contabilidade e Organizacoes and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2012
- Full Text
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10. Representatividade e inovação na governança processos participativos: o caso das organizações brasileiras de agricultores familiares.
- Author
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Abramovay, Ricardo, Magalhães, Reginaldo, and Schroder, Mônica
- Subjects
DEMOCRATIZATION ,SOCIAL participation ,SOCIAL movements ,LABOR unions ,CREDIT management ,ECONOMIC sociology - Abstract
Copyright of Sociologias is the property of Universidade Federal do Rio Grande do Sul and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2010
- Full Text
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11. Sistema de classificação de risco de crédito: uma aplicação a companhias abertas no Brasil.
- Author
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Brito, Giovani Antonio Silva, Neto, Alexandre Assaf, and Luiz João Corrar
- Subjects
- *
CREDIT ratings , *PUBLIC companies , *CREDIT management , *CREDIT risk , *EMIGRATION & immigration , *ACCOUNTING - Abstract
This paper examines whether default events of public companies in Brazil are predicted by a credit rating system based on accounting ratios. The credit rating system developed uses cluster analysis to classify companies in eight ratings, seven for solvent and one for default companies. The variable used to assign ratings to companies is the probability of default estimated by credit risk model developed by Brito and Assaf Neto (2008). The credit rating system assigns annual ratings to non-financial companies listed on Brazilian stock market from 1994 to 2006. Based on these ratings, several risk migration matrices are generated for the analysis period. The migration matrices show the risk increase of default companies prior to the year of occurrence of default event. Most of these companies are classified in the lowest rating or migrate to lower ratings in the years preceding the default. In addition, mortality rates of firms grow in the credit rating system. These results demonstrate that default events of companies can be predicted by a credit rating system based only on accounting ratios. [ABSTRACT FROM AUTHOR]
- Published
- 2009
- Full Text
- View/download PDF
12. Quantificação do risco de crédito: um estudo de caso utilizando o modelo Creditrisk.
- Author
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Stolf, Wagner Albres and de Souza Lima, Roberto Arruda
- Subjects
BANKING industry ,CREDIT risk ,RISK assessment ,CORPORATE debt ,CREDIT management ,BUSINESS losses - Abstract
Copyright of Revista de Economia e Administração is the property of INSPER Instituto de Ensino e Pesquisa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2008
- Full Text
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13. AVALIAÇÃO DE MARCAS: UMA APLICAÇÃO AO CASO BOMBRIL.
- Author
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Caputo, Érica Saião, da Silva Macedo, Marcelo Alvaro, and Peixoto Nogueira, Heloísa Guimarães
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BUSINESS planning ,BRAND evaluation ,CASH management ,CORPORATE finance ,CREDIT management - Abstract
Copyright of RAE - Eletrônica is the property of Fundacao Getulio Vargas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2008
14. EUFORIA E PESSIMISMO.
- Author
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Cintra, Marcos Antonio and Cagnin, Rafael
- Subjects
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ASSETS (Accounting) , *CREDIT management , *CONSUMPTION (Economics) , *INVESTMENTS ,UNITED States economy, 2001-2009 - Abstract
The US finance underwent deep changes as from the 1980s when market led finance increasingly prevailed. The wealth and credit management forced a specific dynamics upon asset prices and reverberated throughout spending decisions (consumption and investment) of economic agents. This paper deals with the net worth evolution of these agents in the recent three growth cycles of the US economy under the command of asset and credit cycles, the so-called financial-led cycles. [ABSTRACT FROM AUTHOR]
- Published
- 2007
- Full Text
- View/download PDF
15. Estimativa do Nível de Participação Financeira em Grandes Projetos de Lavra de Recursos Minerais.
- Author
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da Costa Lima, Gabriel Alves and Suslick, Saul B.
- Subjects
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MINERAL industries , *INVESTOR relations (Corporations) , *RESOURCE management , *FINANCIAL planning , *CORPORATE profits , *CREDIT management - Abstract
Recent investments in mineral exploration and production projects such as those of petroleum, copper, iron and manganese have been financed by two or more companies. This is essentially a strategy of financial risk diversification, by sharing a portion of the investment, but on the other hand, getting also a portion of the net profit. This paper is focused on a model for estimating the optimal working interest considering in an integrated way the project risk, the corporate financial condition and the risk attitude of decision-maker by the use of utility functions, a tool for choices under uncertainty. Results from traditional approach are divergent from those of this methodology, especially in the case of risky cash flows and if the project investment is high compared to the corporation budget. The methodology present in this paper is an important step in the process of an efficient resource allocation and value creation for corporation's stockholders, regarding their risk tolerances. [ABSTRACT FROM AUTHOR]
- Published
- 2007
16. Fluxo de caixa e análise do posicionamento estratégico.
- Author
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Brasil, Haroldo Guimarães and Fleuriet, Michel
- Subjects
CASH flow ,CORPORATE finance ,LIQUIDITY (Economics) ,DEBT management ,CASH management ,CREDIT management ,FINANCIAL management ,CORPORATE debt financing - Abstract
Copyright of Revista de Economia e Administração is the property of INSPER Instituto de Ensino e Pesquisa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
- Published
- 2003
- Full Text
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17. Gestão de Clientes e Fornecedores enquanto Ativos e Passivos Financeiros
- Author
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Alcobia, Ana Rita Ribeiro and Jorge, Susana Margarida Faustino
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fornecedores ,reconhecimento ,credit management ,clientes ,suppliers ,gestão de créditos ,measurement ,recognition ,customers ,mensuração - Published
- 2019
18. Adaptação da metodologia de gestão do risco de crédito. CreditMetrics da J.P. Morgan
- Author
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Carapeto, Rui Filipe Cavaco and Neves, João Carlos Carvalho das
- Subjects
Gestão de risco ,capital requirements ,Risk-adjusted measures ,Gestão de activos e passivos ,Risk management ,Requisitos de capital ,Medidas de rentabilidade ajustadas pelo risco ,Asset-liability management ,Credit management ,Gestão de crédito ,Bank management ,Gestão bancária - Abstract
Instituto Superior de Economia e Gestão Neste trabalho é proposta a aplicação prática de uma nova metodologia de gestão do risco de crédito, CreditMetrics da J.P.Morgan, a uma carteira de crédito pessoal, com determinação do valor cm risco ou VaR, complementada por um modelo de avaliação de operações de crédito que incorpora o risco. Após se ter procedido ao estabelecimento da relação entre as probabilidades de incumprimento (deduzidas a partir de um modelo de notação numérica, ou scoring, normalmente utilizado no processo de tomada de decisão do tipo de crédito referido) e as classes de risco, apresentou-se o modelo teórico que suporta a metodologia a aplicar e respectivas características. Com base numa amostra real recolhida, procedemos à adaptação do modelo CreditMetrics da J.P. Morgan, em termos de hipóteses teóricas e alternativas de cálculo, à realidade da IF que disponibilizou os dados. Os resultados obtidos através da utilização desta metodologia foram comparados com a política de provisões em vigor, imposta pelo Banco de Portugal. Por fim, propõe-se a utilização de um modelo de avaliação das operações de crédito analisadas que incorpora os riscos de incumprimento e de mercado, procedendo-se a uma análise comparativa entre os resultados do modelo e a legislação em vigor, no que respeita ao cumprimento de requisitos mínimos de capital por parte das instituições financeiras. This work envisages the application of a new credit management methodology, CrcditMetrics from J.P.Morgan, to a consumer loan portfolio, with value at risk (VaR) determination complemented with a risk-adjusted valuation model. After establishing the existing relationship between default probabilities (deducted from a numeric scoring system, normaly used on the decision making process on such credit type) and the risk classes, we will proceed with the analysis of the theoretical method supporting the applicable methodology and its characteristics. Based on a actual sample, we tried to fit the CrcditMetrics model, in terms of both altemative calculation and theoretical hypothesis, to the reality of the financial institution that supplied the data. The results obtained through this methodology were then compared with the provision policy presently enforced by Banco de Portugal. Finallly, we suggest the application of a risk-adjusted valuation model integrating both default and market risks, to the above mentioned consumer loan portfolio, with a comparative analysis between the model results and the law in force, regarding the fulfillment of the minimum required capital, by the finacial institutions. N/A
- Published
- 2000
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