A participação dos relatórios financeiros na elaboração do rating para concessão de crédito às pessoas jurídicas na percepção dos analistas: um estudo de caso em uma cooperativa de crédito

Abstract

Financial reports are the main source of information about companies for all users of accounting information. A financial analysis is an act of expressing the numerical data in indexes that are described in a standard manner, in order to demonstrate and interpret them in a simple, but detailed way, so the data contained in these reports could be understood better. In this context, we investigated the involvement of financial reports in the rating for the granting of credit to Legal Entities under the Credit Analysts perception of a credit union in the city of João Pessoa through an exploratory research. With this research, it was possible to verify the use of these reports in the rating preparation for Legal Entities by the credit union, analyzing the reliability of the reports submitted by its customers and the advantages and limitations in using these reports to prepare the rating. However, it was observed that the involvement of financial reports in the preparation of the rating of the corporate credit union was little, the Balance Sheet and Income Statement were the most used, in order to verify the ability to pay, the reason of the loan and the soundness of credit borrowing firm, through its results, based on the evolution of revenues, expenses and equity evolution. Nevertheless, with respect to the contents and information contained in these reports, it was found that the cooperative does not use them because analysts have shown lack of knowledge regarding the use for this purpose, given the support to decision making for granting credit to their customers as biggest advantage and reliability of the information contained in the reports as major limitation in their use.