Banca de QUALIFICAÇÃO: AMANDA CRISÓSTOMO LOPES GOMES

The impact of revenue diversification on efficiency in Credit Unions Brazilian

Cooperative banks, Revenue diversification, Efficiency, DEA, Linear Regression

The cooperative sector is of singular importance for society, as it promotes the application of private resources and assumes the corresponding risks in favor of the community where it develops. Brazilian financial cooperativism has been allocating extensive resources in information technology and business alternatives to be able to offer a full portfolio of financial products and services to its members. Vieira and Girão (2016) comment that the diversification of a bank's activities is a way to improve the efficiency of the banking sector, as institutions can offer varied services using a single administrative structure. Therefore, this study aims to present an analysis of the impact that revenue diversification has on economicfinancial efficiency in credit cooperatives. As a tool for analyzing efficiency, the application of Data Envelopment Analysis (DEA) and Multiple Linear Regression with a balanced panel will be used to test the impact of revenue diversification in cooperative institutions.