The Contribution of financial statements in the granting credit process: a case study of São Paulo city
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | REMIPE |
Texto Completo: | https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/66 |
Resumo: | The granting credit analysis process is important to the development of any country. This research aims to describe the use of financial statement analysis within the context of the financial institutions credit granting process. We propose to identify the relevance of accounting information for credit analysis and how this information influences a final decision. We tried to establish a conclusion of this importance, performing case studies by applying interview with credit professionals from different financial institutions headquartered in São Paulo. The research technique was the semi-structured interview tied to a research protocol. Research reveals that the financial statements represent 70% of the opinion of the credit granting. In addition to the statements the banks are used other tools to grant or not the credit. It follows that the principles of realization of the financial statements must be followed in order to not harm the organizations in any credit application with financial institutions |
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The Contribution of financial statements in the granting credit process: a case study of São Paulo cityA Contribuição das demonstrações contábeis no processo de concessão de crédito: um estudo de caso do município de São PauloAnálise de BalançosAnálise de CréditoConcessão de CréditoIndicadoresQualidade da InformaçãoBalance Sheet AnalysisCredit AnalysisCredit GrantingIndicators. Information QualityThe granting credit analysis process is important to the development of any country. This research aims to describe the use of financial statement analysis within the context of the financial institutions credit granting process. We propose to identify the relevance of accounting information for credit analysis and how this information influences a final decision. We tried to establish a conclusion of this importance, performing case studies by applying interview with credit professionals from different financial institutions headquartered in São Paulo. The research technique was the semi-structured interview tied to a research protocol. Research reveals that the financial statements represent 70% of the opinion of the credit granting. In addition to the statements the banks are used other tools to grant or not the credit. It follows that the principles of realization of the financial statements must be followed in order to not harm the organizations in any credit application with financial institutionsO processo de análise de concessão de crédito é importante para o desenvolvimento de qualquer país. Esta pesquisa busca descrever a utilização da análise de demonstrações contábeis dentro do contexto do processo de concessão de crédito das instituições financeiras. Propõe-se aqui, identificar a relevância da informação contábil para a análise de crédito e como esta informação influencia a decisão final.Procurou-se estabelecer uma conclusão acerca dessa importância, realizando-se estudo de casos através da aplicação de entrevistas com profissionais da área de crédito de instituições financeiras distintas, sediadas no município de São Paulo. Utilizou-se como técnica desta pesquisa entrevistas semiestruturadas atreladas a um protocolo de pesquisa. A Pesquisa revela que as demonstrações contábeis representam 70% da opinião da concessão de crédito e, além das demonstrações, os bancos utilizam-se de outras ferramentas para conceder ou não o crédito. Conclui-se que os preceitos de realização das demonstrações contábeis devem ser seguidos com o objetivo de não prejudicar as organizações em uma eventual solicitação de crédito junto às instituições financeiras.FATEC Osasco2018-01-26info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/6610.21574/remipe.v2i2.66REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 2 n. 2 (2016): REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; 222 - 2492446-862210.21574/remipe.v2i2reponame:REMIPEinstname:Faculdade de Tecnologia de Osasco (FATEC)instacron:FATECporhttps://remipe.fatecosasco.edu.br/index.php/remipe/article/view/66/30Silva, Sergio RobertoRodrigues, Adriana CabralGomide, Luís Alberto PintoSilva, Márcia Welitainfo:eu-repo/semantics/openAccess2021-06-07T16:36:26Zoai:remipe.fatecosasco.edu.br:article/66Revistahttp://remipe.fatecosasco.edu.br/index.php/remipe/PRIhttp://remipe.fatecosasco.edu.br/index.php/remipe/oaifernando@fernandoasantos.com.br10.215742446-86222446-8622opendoar:2024-04-22T12:03:03.023160REMIPE - Faculdade de Tecnologia de Osasco (FATEC)false |
dc.title.none.fl_str_mv |
The Contribution of financial statements in the granting credit process: a case study of São Paulo city A Contribuição das demonstrações contábeis no processo de concessão de crédito: um estudo de caso do município de São Paulo |
title |
The Contribution of financial statements in the granting credit process: a case study of São Paulo city |
spellingShingle |
The Contribution of financial statements in the granting credit process: a case study of São Paulo city Silva, Sergio Roberto Análise de Balanços Análise de Crédito Concessão de Crédito Indicadores Qualidade da Informação Balance Sheet Analysis Credit Analysis Credit Granting Indicators. Information Quality |
title_short |
The Contribution of financial statements in the granting credit process: a case study of São Paulo city |
title_full |
The Contribution of financial statements in the granting credit process: a case study of São Paulo city |
title_fullStr |
The Contribution of financial statements in the granting credit process: a case study of São Paulo city |
title_full_unstemmed |
The Contribution of financial statements in the granting credit process: a case study of São Paulo city |
title_sort |
The Contribution of financial statements in the granting credit process: a case study of São Paulo city |
author |
Silva, Sergio Roberto |
author_facet |
Silva, Sergio Roberto Rodrigues, Adriana Cabral Gomide, Luís Alberto Pinto Silva, Márcia Welita |
author_role |
author |
author2 |
Rodrigues, Adriana Cabral Gomide, Luís Alberto Pinto Silva, Márcia Welita |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Silva, Sergio Roberto Rodrigues, Adriana Cabral Gomide, Luís Alberto Pinto Silva, Márcia Welita |
dc.subject.por.fl_str_mv |
Análise de Balanços Análise de Crédito Concessão de Crédito Indicadores Qualidade da Informação Balance Sheet Analysis Credit Analysis Credit Granting Indicators. Information Quality |
topic |
Análise de Balanços Análise de Crédito Concessão de Crédito Indicadores Qualidade da Informação Balance Sheet Analysis Credit Analysis Credit Granting Indicators. Information Quality |
description |
The granting credit analysis process is important to the development of any country. This research aims to describe the use of financial statement analysis within the context of the financial institutions credit granting process. We propose to identify the relevance of accounting information for credit analysis and how this information influences a final decision. We tried to establish a conclusion of this importance, performing case studies by applying interview with credit professionals from different financial institutions headquartered in São Paulo. The research technique was the semi-structured interview tied to a research protocol. Research reveals that the financial statements represent 70% of the opinion of the credit granting. In addition to the statements the banks are used other tools to grant or not the credit. It follows that the principles of realization of the financial statements must be followed in order to not harm the organizations in any credit application with financial institutions |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018-01-26 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/66 10.21574/remipe.v2i2.66 |
url |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/66 |
identifier_str_mv |
10.21574/remipe.v2i2.66 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://remipe.fatecosasco.edu.br/index.php/remipe/article/view/66/30 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
FATEC Osasco |
publisher.none.fl_str_mv |
FATEC Osasco |
dc.source.none.fl_str_mv |
REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; v. 2 n. 2 (2016): REMIPE - Revista de Micro e Pequenas Empresas e Empreendedorismo da Fatec Osasco; 222 - 249 2446-8622 10.21574/remipe.v2i2 reponame:REMIPE instname:Faculdade de Tecnologia de Osasco (FATEC) instacron:FATEC |
instname_str |
Faculdade de Tecnologia de Osasco (FATEC) |
instacron_str |
FATEC |
institution |
FATEC |
reponame_str |
REMIPE |
collection |
REMIPE |
repository.name.fl_str_mv |
REMIPE - Faculdade de Tecnologia de Osasco (FATEC) |
repository.mail.fl_str_mv |
fernando@fernandoasantos.com.br |
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1797047758132084736 |