ISSN: 0186-1042 ISSN-e: 2448-8410
Operational risk in the payment process of Procampo. A bayesian approach
PDF (Español (España))

Keywords

operational risk
bayesian analysis
Monte Carlo simulation

How to Cite

Martínez Sánchez, J. F., & Venegas Martínez, F. (2013). Operational risk in the payment process of Procampo. A bayesian approach. Accounting & Management, 58(2). https://doi.org/10.1016/S0186-1042(13)71216-6

Abstract

This paper identifies and quantifies through a Bayesian Network model (BN) the various factors of Operational Risk (OR) associated with the payment process PROCAMPO. The BN model is calibrated with data from events that occurred during the period 2008-2011. Unlike classical methods, the BN model calibration sources include both objective and subjective ones, allowing to more adequately capture the relationship (cause and effect) between the several elements of operational risk.
https://doi.org/10.1016/S0186-1042(13)71216-6
PDF (Español (España))

© 2018, Facultad de Contaduría y Administración, Universidad Nacional Autónoma de México. All rights reserved. Publication of the article implies full assignment of property rights (copyright) in Journal of Contaduría y Administración. The publication mreserves the right to total or partial reproduction of the work in other print, electronic or any other alternative means, but always recognizing its responsibility.

 

License for Published Content

Unless otherwise stated, all contents of the electronic edition of the journal are distributed under a license and distribution "Creative Commons Attribution-Noncommercial 4.0 International" (CC-by). You can see from here the version of the license information. This circumstance must be expressly stated in this way when necessary.

Metadata License

The metadata of papers published by Contaduría y Administración are in the public domain, through the publisher's waiver of all rights to the work under copyright law worldwide, including all rights and related rights, to the extent permitted by law. You may copy, modify, and distribute the metadata, even for commercial purposes, without requesting permission.

Downloads

Download data is not yet available.