Results 1 to 10 of about 447 (152)
International Journal of Financial Studies, 2022 In response to relatively little evidence on the determinants of the financial distress in cooperative financial institutions (e.g., Credit Unions), this paper proposes a distress indicator of Merton Distance to default (Merton DD), which was constructed
Chien-Min Kang, Ming-Chieh Wang, Lin Lin
doaj +2 more sources
Complexity, 2022 Credit unions are one of the most widely established corporate entities in the financial systems of most of the world’s nations. Their historical support to the financing needs of small savers, as well as their assimilation into the framework of ...
Carlos Gabriel Parrales Choez +2 more
doaj +4 more sources
FINANCIAL PROBLEMS OF POLISH CREDIT UNION SECTOR [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 For several years now, there has been more and more information on the difficulties of the co-operative credit union sector in Poland. The Financial Supervision Authority in its reports has pointed to poor financial performance of the sector, intricate ...
Jacek Binda
doaj +15 more sources
Governance and financial efficiency of Brazilian credit unions [PDF]
RAUSP Management Journal, 2020 Purpose – This paper aims to evaluate the relation between governance and financial efficiency of credit unions in Brazil. The study shows how poor financial efficiency in credit unions may result from undesirable configurations in executive management ...
Ricardo Terranova Favalli +2 more
doaj +1 more source
Causa of Contracts and General Assemblies Resolutions in Polish Cooperative Law
Boletín de la Asociación Internacional de Derecho Cooperativo, 2021 The article aims to present the manifestations of the requirement of causa of increment under Polish cooperative law. This requirement is one of the fundamental principles of Polish private law.
Dominik Bierecki
doaj +1 more source
Status and prospects for the development of credit unions in Ukraine [PDF]
Problems and Perspectives in Management, 2017 Credit unions increase social orientation and efficiency of the market economy by providing their members with necessary financial services on a non-profit basis. Unfortunately, the role of credit cooperation is underestimated in Ukraine.
Vita Klimenko +2 more
doaj +1 more source
Boletín de la Asociación Internacional de Derecho Cooperativo, 2020 The article presents the outline of credit unions’ history in Poland, the credit unions’ legal status in Polish law and the credit union’s legal status as the European Cooperative Society (SCE).
Dominik Bierecki
doaj +1 more source
Estimating credit and profit scoring of a Brazilian credit union with logistic regression and machine-learning techniques [PDF]
RAUSP Management Journal, 2019 Purpose – Although credit unions are nonprofit organizations, their objectives depend on the efficient management of their resources and credit risk aligned with the principles of the cooperative doctrine.
Daniel Abreu Vasconcellos de Paula +3 more
doaj +1 more source
A risk study of brazilian credit unions based on accounting beta
Revista Catarinense da Ciência Contábil, 2020 Credit unions are essential for many Brazilian municipalities with no access to bank credit. It is important to analyze how the PEARLS system's accounting indicators are related to the risk of cooperatives, directly impacting the development of deprived ...
Igor Costa Teixeira +2 more
doaj +1 more source
Jurnal Ekonomi dan Bisnis Airlangga, 2020 Introduction: Implementation of internal control is one of the organization's efforts must be made to improve the effectiveness of its operations. How to implement internal control is to implement an integrated framework published by COSO in 1992 ...
Revi Arfamaini
doaj +1 more source