Modelling and testing the assessment of risk of defaulting of companies in the context of the Basel Accord: a brazilian case study
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| Format: | Artículo científico |
| Language: | en |
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Universidad de Talca
2006
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| _version_ | 1876456618519953408 |
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| author | Joao Minussi |
| author_facet | Joao Minussi |
| contents | Modelling and testing the assessment of risk of defaulting of companies in the context of the Basel Accord: a brazilian case study Joao Minussi Didier Soopramanien Dave Worthington Economía y Finanzas non Basel Accord default modelling traditional financial ratios This paper is concerned with the use of statistical methods to predict companiesÕdefaulting behaviour in the context of the New Basel Accord, which requires that banks useobjective criteria and techniques for modelling the assessment of risk. Our results indicate thattraditional statistical techniques can perform well in this context. These results are achievedusing non-traditional financial ratios alongside traditional ratios. We believe that this indicatesa need for change in some principles and conventions of accounting in order to fit better withreal company performance. 2006 artículo científico 0716-1921 https://www.redalyc.org/articulo.oa?id=39903308 en http://www.redalyc.org/revista.oa?id=399 Panorama Socioeconómico application/pdf Universidad de Talca Panorama Socioeconómico (Chile) Num.33 Vol.24 |
| format | Artículo científico |
| id | redalyc_39903308 |
| institution | Redalyc |
| language | en |
| publishDate | 2006 |
| publisher | Universidad de Talca |
| spellingShingle | Modelling and testing the assessment of risk of defaulting of companies in the context of the Basel Accord: a brazilian case study Joao Minussi Economía y Finanzas non Basel Accord default modelling traditional financial ratios Modelling and testing the assessment of risk of defaulting of companies in the context of the Basel Accord: a brazilian case study Joao Minussi Didier Soopramanien Dave Worthington Economía y Finanzas non Basel Accord default modelling traditional financial ratios This paper is concerned with the use of statistical methods to predict companiesÕdefaulting behaviour in the context of the New Basel Accord, which requires that banks useobjective criteria and techniques for modelling the assessment of risk. Our results indicate thattraditional statistical techniques can perform well in this context. These results are achievedusing non-traditional financial ratios alongside traditional ratios. We believe that this indicatesa need for change in some principles and conventions of accounting in order to fit better withreal company performance. 2006 artículo científico 0716-1921 https://www.redalyc.org/articulo.oa?id=39903308 en http://www.redalyc.org/revista.oa?id=399 Panorama Socioeconómico application/pdf Universidad de Talca Panorama Socioeconómico (Chile) Num.33 Vol.24 |
| title | Modelling and testing the assessment of risk of defaulting of companies in the context of the Basel Accord: a brazilian case study |
| topic | Economía y Finanzas non Basel Accord default modelling traditional financial ratios |
| url | https://www.redalyc.org/articulo.oa?id=39903308 |