کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
7415164 1481891 2017 17 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Lógica difusa y el riesgo financiero. Una propuesta de clasificación de riesgo financiero al sector cooperativo
ترجمه فارسی عنوان
منطق فازی و ریسک مالی. یک پیشنهاد برای طبقه بندی ریسک مالی به بخش تعاونی
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی
Apply fuzzy logic in financial indicators is a proposal not widespread in the accounting field. This methodology allows us to observe the results of financial ratios with a broader perspective, showing not completely true nor completely false results, because they can take an indeterminate truth value within a set of values, applying the theory of fuzzy logic. The aim of this paper is to present the reader with the application of fuzzy logic in indicators of financial risk, using ratios of the cooperatives segment each Ecuador, and thus validate the level of relevance that has this indicator to compared with the standard meta model and CAMEL ratings. To apply these theory linguistic variables were used, which were valued at scales ranges from 0 to 1. It is determined that the diffuse methodologist applied to financial risks presented a higher level of membership to good credit rating by ensuring a level of low risk and very good solvency. However, in periods of low economic activity it would stagnate at this level for the increased risk.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Contaduría y Administración - Volume 62, Issue 5, December 2017, Pages 1670-1686
نویسندگان
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