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© 2025. This work is published under https://creativecommons.org/licenses/by/4.0/ (the "License"). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License.

Abstract

Objective: this article aims to identify the relationship between investments in digital technologies and the performance of Brazilian credit unions, measured by return on assets (ROA), return on equity (ROE), and return on investment (ROI). Methods: the sample comprises active single credit unions registered with the Central Bank of Brazil during the quarters between 2012 and 2021. The study's relevance lies in understanding how credit unions can optimize investments in digital technologies to improve profitability and sustainability in a competitive financial market. The methodology adopted in this study is a dynamic panel approach using the generalized method of moments. Results: the results indicate that investments have positive and significant effects on performance indicators, occurring three quarters after the initial investment. Conclusions: this finding aligns with existing literature, suggesting that improved financial performance follows a period of investment maturation due to the need for team adaptation and training. It contributes to guiding cooperatives' investment strategies, providing a solid foundation for decision-making in an environment of constant change.

Details

Title
The Influence of Digital Technologies on the Economic and Financial Performance of Brazilian Credit Unions
Author
Lana, Marcelo Ibrahim 1 ; Bressan, Valéria Gama Fully 1 ; Francisco, José Roberto de Souza 1 

 Universidade Federal de Minas Gerais, Faculdade de Ciências Económicas, Belo Horizonte, MG, Brazil 
Pages
1-14
Section
Research Article
Publication year
2025
Publication date
Jan-Mar 2025
Publisher
Associação Nacional de Pós-Graduação e Pesquisa em Administração
e-ISSN
18077692
Source type
Scholarly Journal
Language of publication
English
ProQuest document ID
3200385937
Copyright
© 2025. This work is published under https://creativecommons.org/licenses/by/4.0/ (the "License"). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License.