EXAMPLES OF IMPROVING THE ACCOUNTING SYSTEM OF CREDIT RISK FOR BUSINESSES

被引:0
|
作者
Kuzminov, A. N. [1 ]
Korostieva, N. G. [2 ]
机构
[1] Southern Fed Univ, Sci, Rostov Na Donu, Russia
[2] Azov Black Sea State Agroengn Acad, Rostov Reg Branch joint Stock Co, Russian Agr Bank, Rostov Na Donu, Russia
来源
TERRA ECONOMICUS | 2014年 / 12卷 / 02期
关键词
credit risk; price logical analysis; solvency entrepreneurs;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
In this paper, discusses the features of the credit risk for the enterprise. It is proposed to rely on the system's solvency criteria entrepreneurs. Analyzes existing ap-proaches to such an evaluation. The necessity of using models coenosis analysis. Bank should take into account and features of business entities in the management of credit risk, and the lack of an integrated science-based system for managing credit risk in lending to business entities requires the formation of new methodological designs.
引用
收藏
页码:100 / 105
页数:6
相关论文
共 50 条
  • [1] Credit risk estimation for small businesses based on a statistical method
    Nishikawa T.
    Asia-Pacific Financial Markets, 2002, 9 (2) : 101 - 126
  • [2] Fair value accounting for liabilities and own credit risk
    Barth, Mary E.
    Hodder, Leslie D.
    Stubben, Stephen R.
    ACCOUNTING REVIEW, 2008, 83 (03) : 629 - 664
  • [3] The impact of Indonesian financial accounting standard implementation, credit risk, and credit restructuring on allowance for credit losses in Indonesia
    Suaryana, I. Gusti Ngurah Agung
    Noviari, Naniek
    Damayanthi, I. Gusti Ayu Eka
    BANKS AND BANK SYSTEMS, 2022, 17 (03) : 177 - 187
  • [4] Can we trust machine learning to predict the credit risk of small businesses?
    Bitetto, Alessandro
    Cerchiello, Paola
    Filomeni, Stefano
    Tanda, Alessandra
    Tarantino, Barbara
    REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING, 2024, 63 (03) : 925 - 954
  • [5] Transparent Neural based Expert System for Credit Risk (TNESCR): An Automated Credit Risk Evaluation System
    Dattachaudhuri, Abhinaba
    Biswas, Saroj Kr
    Sarkar, Sunita
    Boruah, Arpita Nath
    Chakraborty, Manomita
    Purkayastha, Biswajit
    2020 INTERNATIONAL CONFERENCE ON COMPUTATIONAL PERFORMANCE EVALUATION (COMPE-2020), 2020, : 13 - 17
  • [6] Empirical Study on the stress test of China Development Bank Co Main Businesses' credit risk
    Lu Ye-bin
    MECHATRONICS ENGINEERING, COMPUTING AND INFORMATION TECHNOLOGY, 2014, 556-562 : 6470 - 6474
  • [7] The impact of internal and external factors of credit risk on businesses: An empirical study of Chinese commercial banks
    Twum, Angelina K.
    Tan ZhongMing
    Agyemang, Andrew O.
    Ayamba, Emmanuel C.
    Chibsah, Rahmatu
    JOURNAL OF CORPORATE ACCOUNTING AND FINANCE, 2021, 32 (01) : 115 - 128
  • [8] Credit Risk Determinants for the Bulgarian Banking System
    Nikolaidou E.
    Vogiazas S.D.
    International Advances in Economic Research, 2014, 20 (1) : 87 - 102
  • [9] CREDIT RISK MANAGEMENT IN THE ROMANIAN BANKING SYSTEM
    Voicu, Vasilica
    Voicu, Raluca
    Zirra, Daniela
    INDUSTRIAL REVOLUTIONS, FROM THE GLOBALIZATION AND POST-GLOBALIZATION PERSPECTIVE, VOL IV: BANKING, ACCOUNTING AND FINANCIAL SYSTEMS FROM THE 21ST CENTURY PERSPECTIVE, 2009, : 699 - 705
  • [10] Credit risk-creating system of credit risk management in changing economic conditions in Macedonian banks
    Dicevska, Snezana
    XI INTERNATIONAL CONFERENCE, SERVICE SECTOR IN TERMS OF CHANGING ENVIRONMENT, 2012, 44 : 460 - 469