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Abstract Credit unions are essential for many Brazilian municipalities with no access to bank credit. It is important to analyze how the PEARLS system's accounting indicators are related to the risk of cooperatives, directly impacting the development of deprived areas. This research aimed to investigate whether the accounting indicators proposed by the PEARLS system are related to the risk of Brazilian credit unions. If this hypothesis is confirmed, it can be said that the accounting information contained in these indicators is useful to assist its users in decision making. To this end, an econometric model was built using the cooperative accounting beta (risk) as the dependent variable explained by the PEARLS accounting indicators. The results indicate a positive and significant relationship between the risk and total deposits of a cooperative, its provision for the estimate of doubtful receivables (default), and its operating expenses. Furthermore, all variables were relevant to explain the risk of credit unions, suggesting that the accounting information present in the PEARLS indicators is useful to assist its users in decision-making regarding these entities' risk assessment. This finding is relevant because cooperatives' potential insolvency impacts not only the members but also their locations. Author Biographies Igor Costa Teixeira, Federal University of Rio de Janeiro Federal University of Rio de Janeiro. Address: 250 Pasteur Avenue | Urca | 22.290-240 | Rio de Janeiro/RJ | Brazil. Vinicius Mothé Maia, Federal University of Rio de Janeiro Federal University of Rio de Janeiro. Address: 250 Pasteur Avenue | Urca | 22.290-240 | Rio de Janeiro/RJ | Brazil. Rudolph Fabiano Alves Pedroza Teixeira, Federal University of Rio de Janeiro Federal University of Rio de Janeiro. Address: 250 Pasteur Avenue | Urca | 22.290-240 | Rio de Janeiro/RJ | Brazil. References Almada, S. R., Abreu, M. C. S., Cunha, L.T., Silva Filho, J. C. L. (2011). Desafios para a formação de cooperativas agrícolas na cadeia de suprimento de biodiesel no estado do Ceará. Revista Reuna, 16(4), 13-26.

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