A importância das demonstrações contábeis na obtenção de crédito por empresas de pequeno porte: estudo de caso de uma instituição financeira

Abstract

The present research aims to demonstrate how to obtain credit for small businesses can be influenced by the presentation of the financial statements. The choice for small businesses took place due to the fact these represent 99% of Brazilian companies, however there is still lack of studies with companies of this size, due to the difficulty to obtain data. A descriptive research with quantitative approach. He was raised a database with 128,407 credit queries performed by small businesses, billing between R $360,000 and R $4.8 million, a financial institution in Brazil. It was the statistical technique of logistic regression for analysis of the data, which can be seen: the proposed model has statistical significance, considering the independent variables, and presents a set percentage of 55% rating. The variables included in the model (present statements, interest rate guarantees and billing) contribute significantly to predict levels of approval or disapproval of the consultations. Finally, the variables that increase the likelihood of credit approval are: to present the financial statements and provide real guarantees, however present real guarantees is more relevant to present balance. This work brings both economic as social contributions to government agencies responsible for policies for small business development, for small businesses, as well as for financial institutions, the credit analysis