A credit risk analysis approach using the Fleuriet model

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MetadadosDescriçãoIdioma
Autor(es): dc.creatorPrado, José Willer do-
Autor(es): dc.creatorCarvalho, Francisval de Melo-
Autor(es): dc.creatorBenedicto, Gideon Carvalho de-
Autor(es): dc.creatorAlcântara, Valderí de Castro-
Autor(es): dc.creatorSantos, Antônio Carlos dos-
Data de aceite: dc.date.accessioned2026-02-09T12:21:51Z-
Data de disponibilização: dc.date.available2026-02-09T12:21:51Z-
Data de envio: dc.date.issued2019-04-23-
Data de envio: dc.date.issued2019-04-23-
Data de envio: dc.date.issued2018-07-
Fonte completa do material: dc.identifierhttps://repositorio.ufla.br/handle/1/33680-
Fonte: dc.identifier.urihttp://educapes.capes.gov.br/handle/capes/1159789-
Descrição: dc.descriptionObjective: To construct a model that can assess the credit risk in Brazilian publicly-traded companies, using indicators from Fleuriet’s model of financial analysis. Method: Methodologically, the research was defined as quantitative, with a descriptive design. The financial statements were collected from Economática and the website BM&FBOVESPA. The sample consisted of 121 companies, being 70 solvent and 51 insolvent, from different sectors. Results: For the financial structure, working capital and working capital requirement indicators, the companies seek to achieve a constant growth model, expanding or gaining markets, in view of the continuing need for additional working capital over time. The results found for the liquidity thermometer demonstrate the importance of the financial accounts called treasury account to calculate the company’s short-term corporate liquidity and solvency. Finally, financial indebtedness as a structural index contributed significantly to the model. Contributions: This study can contribute to the Brazilian literature by evidencing that some of the indicators in Fleuriet’s model are significant to assess the credit risk in Brazilian publicly traded companies.-
Formato: dc.formatapplication/pdf-
Idioma: dc.languageen-
Publicador: dc.publisherAcademia Brasileira de Ciências Contábeis-
Direitos: dc.rightsacesso aberto-
Direitos: dc.rightshttp://creativecommons.org/licenses/by/4.0/-
Direitos: dc.rightshttp://creativecommons.org/licenses/by/4.0/-
???dc.source???: dc.sourceRevista de Educação e Pesquisa em Contabilidade-
Palavras-chave: dc.subjectDynamic model-
Palavras-chave: dc.subjectCredit risk-
Palavras-chave: dc.subjectBankruptcies-
Palavras-chave: dc.subjectFinancial indicators-
Palavras-chave: dc.subjectModelo dinâmico-
Palavras-chave: dc.subjectRisco de crédito-
Palavras-chave: dc.subjectFalências-
Palavras-chave: dc.subjectIndicadores financeiros-
Título: dc.titleA credit risk analysis approach using the Fleuriet model-
Tipo de arquivo: dc.typeArtigo-
Aparece nas coleções:Repositório Institucional da Universidade Federal de Lavras (RIUFLA)

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