Análise de insolvência das cooperativas de crédito rural do estado de Minas Gerais

Resumo

Credit unions are an alternative to make possible to the agricultural producer access for credit obtaining. The reduction of the official agricultural loan program and the implementation of the monetary stabilization plan of 1994 caused changes in the Brazilian financial system. So, the objective of this study was to evaluate, from the financial structure, the state of solvency of the rural credit unions, by the verification of financial indicators. It was used the Logit Model and the sample was formed from the credit unions of the Minas Gerais State, Brazil, between 1998 and 2001. The results indicated that the relevant ratios for insolvency prediction were capitalization, volunteer covering e total capitation growth. It was also verified that, in august 2001, 98,6% of the agricultural credit cooperatives were in solvency state, suggesting the importance and effectiveness of system as a supplier for the credit needs of the agricultural producers.

Ficha do documento

Tipo

Artigo científico

Ano

2004

Instituição

Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária

Fonte

Estudos Econômicos

Idioma

Português

Acesso

Não informado

DOI

10.1590/S0101-41612004000300006

Identificador

oai:revistas.usp.br:article/35826

Licença

http://creativecommons.org/licenses/by-nc/4.0

Temas

Dados

Palavras-chave

cooperativismo de créditoavaliação financeirainsolvênciamodelo Logitcredit cooperativefinancial evaluationinsolvencyLogit model