Análise dos determinantes no grau de evidenciação do risco de crédito em centrais de cooperativas de crédito

The transparency of accounting and financial data increases the possibility for the user to make more corrective decisions, minimizing possible losses. Considering this, we sought to analyze the determinants that impact the degree of disclosure of credit risk management in credit unions. The sample is made up of the Credit Cooperative Centers, and the Credit Risk Disclosure (CRD) was collected according to the method applied by Dantas et al. (2010), while the financial variables of the Central Bank of Brazil. For analysis, hypotheses were formulated, analyzed with descriptive statistics and in a panel. The analysis of the results presents theoretical and empirical contributions. The CRD level is lower than expected, explained by the size and the immobilization index, however, the profitability was not significant to determine the level of disclosure, that is, disclosure levels are not related to the economic and financial performance in credit unions