Examinando por Materia "RIESGO CRÉDITO"

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    PublicaciónAcceso abierto
    Calificación crediticia para la empresa Tablemac S. A.
    (2014-05-13) Saldarriaga-Botero, S. (Sergio); Trujillo-Marín, G. C. (Gloria Cecilia)
    In this article, the results of the fundamental analysis of the financial information for Tablemac and the sector it belongs are presented along with the qualitative and quantitative aspects used to determine the company’s achievement and identify the risks and to assign a qualification. The assigned score, obtained through the analysis of the different aspects and their incidence for the company´s result, is strictly for academic purposes, whose main objective is to show the methodology used in such analysis.
  • Miniatura
    PublicaciónAcceso abierto
    Desviación respecto al óptimo teórico de la estructura de capital de las grandes empresas del sector químico colombiano
    (2014-05-13) Marulanda-Velásquez, A. C. (Adriana Cecilia); Sepúlveda-Tamayo, J. A. (Jesús Albeiro)
    This work shows the deviation of the capital structure of companies in the Colombian chemical sector of manufacture of paints, varnishes and similar coatings, printing inks and mastics for 2008 compared to the optimum capital structure built for a company type in this sector. The term “company type’’ refers to a company structured with consolidated financial statements of the most representative companies in this sector, belonging to the sample selected for this analysis. To achieve this goal, we use a business valuation model and develop a model to qualify the credit risk that provide the basis to determine the optimum capital structure for different scenarios and the dispersion of the selected companies compared with it. These results are accompanied by an analysis to find the relationship of leverage with some of the determinants of capital structure.
  • Miniatura
    PublicaciónAcceso abierto
    La medición del riesgo crédito en Colombia y el Acuerdo de Basilea III
    (2014-05-14) Álvarez-Franco, S. I. (Sara Isabel); Lochmüller, C. (Christian); Osorio-Betancur, A. (Alejandra)
    The financial crisis of 2008 has had a strong impact on the financial systems and economies worldwide, which induced an evaluation period of the global financial regulation framework in order to determine what updates should be made to previous regulations. As a result the Basle III Accord was published in December 2010 internationally. This article presents and analyzes from a Colombian perspective the changes that Basle III defines and argues that some of the changes are useful and necessary, also in Colombia, but the agreement falls short in some aspects, especially in times of stress.