Risk of Credit Cooperatives: An analysis based on the profile of the cooperated

• Published in: Sociedade, contabilidade e gestão Vol. 7; no. 2; pp. 137 - 149
• Main Authors: José Roberto de Souza Francisco, Hudson Fernandes Amaral, Luiz Alberto Bertucci
• Format: Journal Article
• Language: Portuguese
• Published: Universidade Federal do Rio de Janeiro 01-12-2012
• Subjects: Breach of contract; Credit; Risk
• ISSN: 1982-7342; 1982-7342

This work has as purpose to analyze among the credit operations, those that generate larger breach of contract risk for the cooperative, with base in the profile of the cooperated, and to identify which the strategies can be pointed to avoid possible flaws in the next credit analyses. The work was divided in three stages. The first stage refers to the National Financial System, with the objective of demonstrating as in him the Cooperatives of Credit are inserted. The second stage approaches the System of Cooperative Credit, it presents that form is structured and his/her hierarchical level. The third stage treats of the System of Risk of Credit, in the which the risk, administration and the models of credit evaluation will be analyzed. It was verified that the most appropriate models for analysis of the Cooperatives of Credit are Credit Scoring Models and Credit Bureau, us which, through statistical techniques as the analysis discriminante and regression logistics, the characteristics of considered credits of larger breach of contract risk were demonstrated. The analysis based on identifying the "worse customer", because this generates larger breach of contract risk and it influences in the financial administration. It was ended that the most relevant variables to identify the breach of contract risk were the rude monthly income and the value liberated in the credit concession, because the largest concentration of breach of contract risk.