Uma análise das incorporações de cooperativas de crédito brasileiras

This study had the general objective of examining the behavior, in terms of financial and social performance, of individual credit cooperatives that went through incorporation processes. The result showed that of the five financial and social development indices analyzed, only 2 were able to say whether or not there was a significant difference, in periods before and after incorporation. The Return on Asset, Return on Equity and Number of Operations per Customer indices demonstrated through the Wilcoxon test that in both indices it was not possible to confirm the existence of significant statistical differences in relation to their median, in the periods before and after the incorporations. Regarding the Number of Active Members and Growth of Members index, the same test indicated that both in the first half of 2016 and 2018, and in the second half of the same years, there were differences between the groups, and in this way it was possible to investigate. For the Number of Active Members, the test showed that there was an increase in the number of active members after the incorporation, unlike the Growth of Members index, which showed that there was a drop in the growth of members from the second half of 2016 to the second half of 2018.