Avaliação de risco na concessão de crédito para pessoas jurídicas

Abstract

The object of this study refers to the credit area and, by assuming default as a predictor of analysis, the importance of the economic and financial evaluation of companies that aspire to financial contributions in financial institutions was established as a research objective. The dynamics in determining the supply of credit in the banking sector through its evaluative restrictions on the risk of default, was based on the assumption of growth in the granting of financing to legal entities, between the years 2020 and 2021, a period accentuated by COVID-19, in that business instability exposed countless companies to the risk of default, requiring banks to take preventive and inhibiting actions in credit assessments. For analysis, a bibliographical and documental study was adopted with a qualitative approach of case studies in financial institutions. The results indicate that Scoring is one of the least effective, since to obtain a reliable score, it is necessary for companies to keep up to date with Experian and with declared financial statements, however this does not seem to be the priority of Brazilian companies today. This results in predominant low scores, both for non-defaulting and non-defaulting companies. The present study enables preventive actions to reduce defaults and, in turn, operating costs, determining factors of bank spreads. The study suggests as future research the development of Credit Scoring models focusing on micro and small companies, and comparing them with other regions of the country.