Análise de crédito: pesquisa bibliométrica e de conteúdo em artigos publicados em periódicos científicos nacionais

Abstract

This study aimed to analyze the development of research on credit analysis published in national scientific journals in recent years. The work was characterized as exploratory, descriptive and qualitative and quantitative approach. The search was conducted in the Scientific Electronic Library Online database (Scielo). The result of the search structured process resulted in 11 scientific articles published in national journals which were later analyzed. Two analyzes were performed in the bibliographic portfolio: (i) bibliometric analysis; and (ii) content analysis. The main results of the bibliometric analysis are (i) the authors with the highest number of published articles were Odálio José Dos Santos, Lucio Rodrigues Capelletto, Rubens Fame and Tito Belchior Silva Moreira; (Ii) products with greater scientific recognition was "Model of Credit Risk Rating Companies" with 52 citations; and "Insolvency predictor: a model based on account index with application of discriminant analysis" with 17 citations. (Iii) the journals with more publications were Magazine Accounting & Finance 4 publications and Economic Studies and Applied Economics and Mackenzie Administration Journal, both with two publications (iv) the most cited keywords in the articles analyzed were risk and credit risk . (V) the most cited references were Cauoette, J. B .; Altman, E. I .; Narayanam, P, and Silva, JP The main results of the content analysis are: (i) conduct credit analysis is important for development of the lending models, preventive and inhibitory to credit risk and assessment of the risk credit; (Ii) the advantages of performing credit analysis are creditors now have a greater amount of information of borrowers through the formation history of the customer portfolio and this reduces the risk of default; (Iii) the main difficulty in performing credit analysis is the identification and qualification of the various types of risk that a credit transaction charges the lender.