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{"id":22084,"date":"2026-06-02T09:21:34","date_gmt":"2026-06-02T06:21:34","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=22084"},"modified":"2026-06-03T10:29:57","modified_gmt":"2026-06-03T07:29:57","slug":"scientific-and-methodological-approaches-to-2","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/scientific-and-methodological-approaches-to-2\/","title":{"rendered":"Kovalenko V., Serhieieva O., Sheludko S. Scientific and Methodological Approaches to Credit Risk Assessment: Conceptual Foundations and Analytical Tools"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification:<\/strong> G21, G32, G38, C51, C55<\/span><\/i><\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V56(2026)-17<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]Victoria Kovalenko, <\/b>Doctor of Economic, Professor, Professor of the Department of Banking, Odesa National Economic University, Odesa, Ukraine<\/span><\/p>\n

ORCID:<\/strong> 0000-0003-2783-186X<\/span><\/a>
\ne-mail: <\/strong>kovalenko-6868@ukr.net<\/span><\/a><\/p>\n

Olena Serhieieva, <\/b>PhD (Economics), Associate Professor, Department of Banking, Odesa National University of Economics, Odesa, Ukraine<\/span><\/p>\n

ORCID:<\/strong> 0000-0002-5523-3894<\/span><\/a>
\ne-mail: <\/strong>lenasergeeva2007@ukr.net<\/span><\/a><\/p>\n

Sergii Sheludko,<\/b> Ph.D. in Economics, Associate Professor, Head of the Analytical and Methodological Support Unit, Pivdenny Bank PJSC, Odesa, Ukraine<\/span><\/p>\n

ORCID:<\/strong> 0000-0003-0636-4940<\/span><\/a>
\ne-mail: <\/strong>s.szeludko@gmail.com<\/span><\/a><\/p>\n

Scientific and Methodological Approaches to Credit Risk Assessment: Conceptual Foundations and Analytical Tools<\/b><\/p>\n

Abstract. Introduction. <\/i><\/b>The study’s relevance is determined by the high level of uncertainty and growing credit risks in modern banking, which necessitate improved methodological tools for assessment and management. Current approaches are fragmented and fail to account for both macroeconomic and internal banking factors. This limits the effectiveness of managerial decisions and reduces the financial stability of banks.<\/span><\/i><\/p>\n

Purpose<\/i><\/b>. The research aims to enhance the methodological toolkit for credit risk assessment by systematizing scientific and regulatory approaches and developing conceptual models to adapt to banking regulation and management practices.<\/span><\/i><\/p>\n

Results<\/i><\/b>. A credit risk assessment is a key element of a risk management system because it ensures the proper identification, measurement, monitoring, and control of potential losses associated with a borrower’s or counterparty’s failure to meet their obligations. Findings demonstrate that scientific and methodological approaches to credit risk assessment are multifaceted and encompass institutional, analytical, and informational components. A comparative analysis revealed an evolution from traditional statistical models to intelligent and hybrid systems that combine quantitative analytics with adaptive mechanisms that reflect changes in the external environment, behavioral factors, and regulatory requirements. Particular emphasis is placed on stress testing as a crucial element of credit risk management that provides an evaluation of banks\u2019 resilience to crisis scenarios.<\/span><\/i><\/p>\n

Conclusions<\/i><\/b>. This study confirms that integrating scientific and regulatory approaches creates a comprehensive risk management system. This system not only identifies and quantitatively evaluates risks, but also transforms analytical results into strategic management decisions. This contributes to strengthening financial stability and ensuring the long-term competitiveness of the banking sector.<\/span><\/i><\/p>\n

Keywords: credit Risk methodological toolkit, risk management, stress testing, \u00a0 integrated approaches, financial stability<\/span><\/i><\/b>.<\/i><\/p>\n

References<\/b>:<\/strong><\/p>\n

    \n
  1. Khoma, I., & Lukianskyi, O. (2024). Theoretical and methodological aspects of improving credit risk management in the bank. Sustainable Development of Economy, 2(49), 295\u2013301. DOI: https:\/\/doi.org\/10.32782\/2308-1988\/2024-49-47. [in Ukrainian].<\/span><\/li>\n
  2. Larionova, K., & Tanasienko, N. (2023). Theoretical foundations of bank credit risk management. Herald of Khmelnytskyi National University. Economic Sciences, 322(5), 422\u2013428. DOI: https:\/\/doi.org\/10.31891\/2307-5740-2023-322-5-68. [in Ukrainian].<\/span><\/li>\n
  3. Radova, N. V., & Harkusha, Y. O. (2018). Methods and tools of credit risk management in banks. Financial and Credit Activity: Problems of Theory and Practice, (26), 64\u201371. Retrieved from https:\/\/fkd.net.ua\/index.php\/fkd\/article\/view\/1494\/1510. [in Ukrainian].<\/span><\/li>\n
  4. National Bank of Ukraine. (2018). Regulation on the organization of the risk management system in banks of Ukraine and banking groups (Resolution of the NBU Board No. 64). Retrieved from https:\/\/zakon.rada.gov.ua\/laws\/show\/v0064500-18#Text. [in Ukrainian].<\/span><\/li>\n
  5. Basel Committee on Banking Supervision. (2011). Basel III: A global regulatory framework for more resilient banks and banking systems (Revised version). Bank for International Settlements. Retrieved from https:\/\/www.bis.org\/publ\/bcbs189.htm.\u00a0<\/span><\/li>\n
  6. Behn, M., Haselmann, R., & Vig, V. (2022). The limits of model-based regulation. The Journal of Finance, 77(3), 1635\u20131684. DOI: https:\/\/doi.org\/10.1111\/jofi.13112.\u00a0<\/span><\/li>\n
  7. Verkhusha, N. P. (2010). Tools for assessing bank credit risk. Bulletin of the Ukrainian Academy of Banking, (2), 85\u201390. [in Ukrainian].<\/span><\/li>\n
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  9. Kolomiiets, Yu. Yu., & Kochorba, V. Yu. (2024). Assessment of credit risks in the risk management system of banking structures. Business Inform, (1), 320\u2013332. Retrieved from http:\/\/nbuv.gov.ua\/UJRN\/binf_2024_1_41. [in Ukrainian].<\/span><\/li>\n
  10. Sarakhman, O. M., & Shurpenkova, R. S. (2024). Assessment of the credit market of banking institutions: New tools for risk identification and management. Acta Academiae Beregsasiensis. Economics, (7), 238\u2013250. DOI: https:\/\/doi.org\/10.58423\/2786-6742\/2024-7-238-250. [in Ukrainian].<\/span><\/li>\n
  11. Tabenska, Yu. (2018). Analysis and assessment of the quality of the bank\u2019s credit portfolio. Young Scientist, 8(60), 397\u2013399. Retrieved from https:\/\/molodyivchenyi.ua\/index.php\/journal\/article\/view\/4183. [in Ukrainian].<\/span><\/li>\n
  12. Trush, I. Ye. (2013). Main methods of bank credit risk assessment in its management system. Efektyvna Ekonomika, (7), 89\u201396. Retrieved from http:\/\/www.economy.nayka.com.ua\/?op=1&z=2354. [in Ukrainian].<\/span><\/li>\n
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  14. Win, S. (2018). What are the possible future research directions for bank\u2019s credit risk assessment research? A systematic review of literature. International Economics and Economic Policy, 15(4), 743\u2013759. DOI: https:\/\/doi.org\/10.1007\/s10368-018-0412-z<\/span><\/li>\n
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  16. Perrotta, A., Monaco, A., & Bliatsios, G. (2023). Data analytics for credit risk models in retail banking: A new era for the banking system. Risk Management Magazine. DOI: https:\/\/doi.org\/10.47473\/2020rmm0132.<\/span><\/li>\n
  17. Figini, S., & Giudici, P. (2017). Credit risk assessment with Bayesian model averaging. Communications in Statistics, 46(19), 9507\u20139517. DOI: https:\/\/doi.org\/10.1080\/03610926.2016.1212070.<\/span><\/li>\n<\/ol>\n

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    Kovalenko V., Serhieieva O., Sheludko S. (2026). “Scientific and Methodological Approaches to Credit Risk Assessment: Conceptual
    \nFoundations and Analytical Tools”. Modern Economics, 56(2026), 122-127.DOI: https:\/\/doi.org\/10.31521\/modecon.V56(2026)-17.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: G21, G32, G38, C51, C55 DOI: https:\/\/doi.org\/10.31521\/modecon.V56(2026)-17 [\/vc_column_text][vc_column_text]Victoria Kovalenko, Doctor of Economic, Professor, Professor of the Department of Banking, Odesa National Economic University, Odesa, Ukraine ORCID: 0000-0003-2783-186X e-mail: kovalenko-6868@ukr.net Olena Serhieieva, PhD (Economics), Associate Professor, Department of Banking, Odesa National University of Economics, Odesa, Ukraine ORCID: 0000-0002-5523-3894 e-mail: lenasergeeva2007@ukr.net Sergii Sheludko, Ph.D.
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