Análise da Performance Econômico-Financeira das 25 Maiores Cooperativas de Crédito Brasileiras

Credit unions, as social organizations, and carry out their activities in order to meet the benefits of its members, must still have economic and financial performance in order to keep the market in which they operate. The objective of this study was to analyze the economic and financial performance...

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Autores principales:	Alini da Silva, Edilson Sidnei Padilha, Tarcisio Pedro da Silva
Formato:	article
Lenguaje:	PT
Publicado:	Universidade Regional do Noroeste do Estado do Rio Grande do Sul 2015
Materias:	economic and financial performance pearls model ranking credit unions Economic growth, development, planning HD72-88
Acceso en línea:	https://doaj.org/article/eda692ad2fa245ab820d9e7db0bb4cdf
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spelling	oai:doaj.org-article:eda692ad2fa245ab820d9e7db0bb4cdf2021-11-11T15:16:06ZAnálise da Performance Econômico-Financeira das 25 Maiores Cooperativas de Crédito Brasileiras1678-48552237-6453https://doaj.org/article/eda692ad2fa245ab820d9e7db0bb4cdf2015-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=75241745013https://doaj.org/toc/1678-4855https://doaj.org/toc/2237-6453Credit unions, as social organizations, and carry out their activities in order to meet the benefits of its members, must still have economic and financial performance in order to keep the market in which they operate. The objective of this study was to analyze the economic and financial performance of the 25 largest Brazilian credit cooperatives. We used descriptive, document and quantitative method. The review period was the years 2008 to 2012. We used the Topsis method and logistic regression using the SPSS software. Using the method was generated Topsis the ranking of economic and financial performance of cooperatives under study, the indicators of asset quality and rates of return and PEARLS model costs. After generating the ranking of cooperatives, we used logistic regression technique to verify the variables of financial economic indicators of the study groups of the PEARLS model, which had greater significance for the formation of ranking. The results showed that the indicators relationship between costs of borrowings and transfers with borrowings and average transfers (R4), ratio of operating expenses to average total assets (R6) and the relationship between income from financial operations by operating revenue (R9); the rate and costs of returns group, were the main indicators impacting the ranking formed. Thus, the financial economic performance of the analyzed cooperatives was related to management efficiency in terms of control of operating costs.Alini da SilvaEdilson Sidnei PadilhaTarcisio Pedro da SilvaUniversidade Regional do Noroeste do Estado do Rio Grande do Sularticleeconomic and financial performancepearls modelrankingcredit unionsEconomic growth, development, planningHD72-88PTDesenvolvimento em Questão, Vol 13, Iss 32, Pp 303-333 (2015)
institution	DOAJ
collection	DOAJ
language	PT
topic	economic and financial performance pearls model ranking credit unions Economic growth, development, planning HD72-88
spellingShingle	economic and financial performance pearls model ranking credit unions Economic growth, development, planning HD72-88 Alini da Silva Edilson Sidnei Padilha Tarcisio Pedro da Silva Análise da Performance Econômico-Financeira das 25 Maiores Cooperativas de Crédito Brasileiras
description	Credit unions, as social organizations, and carry out their activities in order to meet the benefits of its members, must still have economic and financial performance in order to keep the market in which they operate. The objective of this study was to analyze the economic and financial performance of the 25 largest Brazilian credit cooperatives. We used descriptive, document and quantitative method. The review period was the years 2008 to 2012. We used the Topsis method and logistic regression using the SPSS software. Using the method was generated Topsis the ranking of economic and financial performance of cooperatives under study, the indicators of asset quality and rates of return and PEARLS model costs. After generating the ranking of cooperatives, we used logistic regression technique to verify the variables of financial economic indicators of the study groups of the PEARLS model, which had greater significance for the formation of ranking. The results showed that the indicators relationship between costs of borrowings and transfers with borrowings and average transfers (R4), ratio of operating expenses to average total assets (R6) and the relationship between income from financial operations by operating revenue (R9); the rate and costs of returns group, were the main indicators impacting the ranking formed. Thus, the financial economic performance of the analyzed cooperatives was related to management efficiency in terms of control of operating costs.
format	article
author	Alini da Silva Edilson Sidnei Padilha Tarcisio Pedro da Silva
author_facet	Alini da Silva Edilson Sidnei Padilha Tarcisio Pedro da Silva
author_sort	Alini da Silva
title	Análise da Performance Econômico-Financeira das 25 Maiores Cooperativas de Crédito Brasileiras
title_short	Análise da Performance Econômico-Financeira das 25 Maiores Cooperativas de Crédito Brasileiras
title_full	Análise da Performance Econômico-Financeira das 25 Maiores Cooperativas de Crédito Brasileiras
title_fullStr	Análise da Performance Econômico-Financeira das 25 Maiores Cooperativas de Crédito Brasileiras
title_full_unstemmed	Análise da Performance Econômico-Financeira das 25 Maiores Cooperativas de Crédito Brasileiras
title_sort	análise da performance econômico-financeira das 25 maiores cooperativas de crédito brasileiras
publisher	Universidade Regional do Noroeste do Estado do Rio Grande do Sul
publishDate	2015
url	https://doaj.org/article/eda692ad2fa245ab820d9e7db0bb4cdf
work_keys_str_mv	AT alinidasilva analisedaperformanceeconomicofinanceiradas25maiorescooperativasdecreditobrasileiras AT edilsonsidneipadilha analisedaperformanceeconomicofinanceiradas25maiorescooperativasdecreditobrasileiras AT tarcisiopedrodasilva analisedaperformanceeconomicofinanceiradas25maiorescooperativasdecreditobrasileiras
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Análise da Performance Econômico-Financeira das 25 Maiores Cooperativas de Crédito Brasileiras

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