Wpływ zmian prawa bilansowego na ocenę ryzyka kredytowego mikrojednostek

Abstract

The main objective of the paper was to assess how the changes made in the reporting framework for micro units influence the level of credit risk, estimated on the basis of selected models of risk ratings. For the purpose of this article, the hypothesis was assumed that the change in the reporting framework for micro units impedes the assessment of credit risk and worsens its rating. In order to verify the hypothesis, a case study was using three models of risk ratings. The results of the analysis indicate that in each of the applied models the result of risk assessment deteriorated, and the number of awarded points was lower by 10% on average than before the changes were introduced. It was the consequence of a higher aggregation of financial figures, hence the hypothesis was confirmed.

Keywords

• credit risk
• micro units
• accounting law