文章基本信息

标题：ANÁLISE DA INADIMPLÊNCIA DE UMA INSTITUIÇÃO DE ENSINO DO PARANÁ A PARTIR DA RESOLUÇÃO 2.682/99
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作者：Juliana Cândido Custódio ; Wesley Vieira da Silva ; Daniela Torres da Rocha 等
期刊名称：Revista Contabilidade e Controladoria
印刷版ISSN：1984-6266
出版年度：2009
卷号：1
期号：2
语种：Portuguese
出版社：UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
摘要：The Brazilian Schools and High Schools in general have difficulties to manage efficiently their credit polices specially regarding the student registers process. Assuming that each registers can be considered a new credit granted, it is necessary apply the best techniques to improve its process. This paper objectified the application of the procedures described in the Brazilian Central Bank resolution 2,682/99 to estimate the probability of default. It was developed a logistic regression and regression multinomial model to identify the main characteristics of the credits classified by rating under the resolution 2,682/99 criteria. The analysis showed that the credit scoring model is more conservative than the resolution 2,682/99 parameters of default, and that the main characteristics of the credits classified by rating under resolution 2,682/99 criteria are: 1) Sex; 2) Property; 3) Unemployed; 4) Salary; 5) Credit Card; 6) Default presence and 7) Installment amount.
关键词：Resolução 2.682/99;Inadimplência;Instituições de Ensino;Credit Scoring;Ratings