ANALYSIS OF FAILURE OF AN HIGH SCHOOL OF PARANA FROM RESOLUTION 2682/99

Authors

  • Juliana Cândido Custódio Pontifícia Universidade Católica do Paraná
  • Wesley Vieira da Silva Pontifícia Universidade Católica do Paraná
  • Daniela Torres da Rocha
  • Edson Erthal de Medeiros Pontifícia Universidade Católica do Paraná

DOI:

https://doi.org/10.5380/rcc.v1i2.15655

Keywords:

Resolução 2.682/99, Inadimplência, Instituições de Ensino, Credit Scoring, Ratings

Abstract

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.

Author Biography

Juliana Cândido Custódio, Pontifícia Universidade Católica do Paraná

Mestranda em Administração

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How to Cite

Custódio, J. C., Silva, W. V. da, Rocha, D. T. da, & Medeiros, E. E. de. (2009). ANALYSIS OF FAILURE OF AN HIGH SCHOOL OF PARANA FROM RESOLUTION 2682/99. Revista Contabilidade E Controladoria - RC&C, 1(2). https://doi.org/10.5380/rcc.v1i2.15655

Issue

Vol. 1 No. 2 (2009): Volume 1| Número 2| Mai./Ago.| 2009

Section

Articles

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