Browsing by Author "Volpe, Ivana Maria Lima"

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    Análise das demonstrações contábeis como ferramenta para a análise de crédito : um estudo sob o enfoque dos modelos de previsão de insolvência
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2019) Volpe, Ivana Maria Lima; Marchelli Ribeiro Junior, Roberto
    With the objective to identificate the influence the analysis of financial statements to credit analysis using the insolvency forecasting models of Kanitz (1978), Elizabetsky (1976) and Matias (1978), this article used a study of case, qualitative and documental kind, because the results were obtained from the company's financial statements over a period of seven years (2011 by 2017). Authors such as Assaf Neto (2012), Gitman (2004) and Iudícibus (1998), were used in the theoretical context. In the end, it is concluded that the analysis of financial statements is fundamental, together with the application of the insolvency forecasting models for the credit analysis, since it is a way of decision making observing the financial behavior of the company that seeks the resource.