Determinants of the disclosure level of the Pillar 3 recommendations of the Basel II Accord in the financial statements of Brazilian Financial Institutions

Detalhes bibliográficos
Autor(a) principal: Santos, Lidiano de Jesus
Data de Publicação: 2014
Outros Autores: Macedo, Marcelo Alvaro da Silva, Rodrigues, Adriano
Tipo de documento: Artigo
Idioma: eng
por
Título da fonte: BBR. Brazilian Business Review (English edition. Online)
Texto Completo: http://www.bbronline.com.br/index.php/bbr/article/view/352
Resumo: The objective of this article is to identify the determinants of the disclosure level of the information recommended by Pillar 3 of the Basel II Accord for the 100 largest banking institutions active in Brazil. For this purpose, we first analyze the disclosure level of each institution and then seek the determinants of this disclosure level. We start from five hypotheses, based on the following variables: size, nationality, voting concentration, type of capital and Basel index. To test these hypotheses we use difference of means tests and multiple regression analysis, at a 10% level of significance. We find that size, Basel index and type of capital are significant, meaning they are able to explain the disclosure level of the information analyzed. On the other hand, voting concentration and nationality are not significant.
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spelling Determinants of the disclosure level of the Pillar 3 recommendations of the Basel II Accord in the financial statements of Brazilian Financial InstitutionsDeterminantes do nível de divulgação das recomendações do Pilar 3 do Acordo de Basiléia 2 nas demonstrações financeiras de Instituições Bancárias que atuam no BrasilDisclosureBasel 2Financial institutionsEvidenciaçãoBasileia 2Instituições financeirasThe objective of this article is to identify the determinants of the disclosure level of the information recommended by Pillar 3 of the Basel II Accord for the 100 largest banking institutions active in Brazil. For this purpose, we first analyze the disclosure level of each institution and then seek the determinants of this disclosure level. We start from five hypotheses, based on the following variables: size, nationality, voting concentration, type of capital and Basel index. To test these hypotheses we use difference of means tests and multiple regression analysis, at a 10% level of significance. We find that size, Basel index and type of capital are significant, meaning they are able to explain the disclosure level of the information analyzed. On the other hand, voting concentration and nationality are not significant.O artigo objetiva identificar os determinantes do nível de evidenciação, no que tange às informações recomendas pelo Pilar 3 do Acordo de Basileia 2, para as 100 maiores instituições bancárias atuantes no Brasil em 2010. Para tanto, analisa-se o nível de divulgação de cada instituição pesquisada e só então buscam-se os determinantes deste nível de evidenciação. Nesse sentido, parte-se de cinco hipóteses, baseadas nas seguintes variáveis: tamanho, nacionalidade, concentração de votos, tipo de capital e índice de Basileia. Para testar estas hipóteses, utilizou-se de utilizaram-se testes de diferença de médias e de análise de regressão múltipla, considerando o nível de significância de 10%. Observa-se que as variáveis: tamanho, índice de Basileia e tipo de capital são significativas, ou seja, são capazes de explicar o nível de evidenciação das informações analisadas. Por fim, ressalta-se que as varáveis concentração de votos e nacionalidade não foram significativas.FUCAPE Business Shool2014-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed ArticleArtigo revisado pelos paresapplication/pdfapplication/pdfhttp://www.bbronline.com.br/index.php/bbr/article/view/35210.15728/bbr.2014.11.1.2Brazilian Business Review; Vol. 11 No. 1 (2014): January to February 2014; 25-47Brazilian Business Review; v. 11 n. 1 (2014): Janeiro a Fevereiro de 2014; 25-471808-23861807-734Xreponame:BBR. Brazilian Business Review (English edition. Online)instname:Fucape Business School (FBS)instacron:FBSengporhttp://www.bbronline.com.br/index.php/bbr/article/view/352/533http://www.bbronline.com.br/index.php/bbr/article/view/352/534Santos, Lidiano de JesusMacedo, Marcelo Alvaro da SilvaRodrigues, Adrianoinfo:eu-repo/semantics/openAccess2018-11-06T19:51:15Zoai:ojs.pkp.sfu.ca:article/352Revistahttps://www.bbronline.com.br/index.php/bbr/indexONGhttp://www.bbronline.com.br/index.php/bbr/oai|| bbronline@bbronline.com.br1808-23861808-2386opendoar:2018-11-06T19:51:15BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)false
dc.title.none.fl_str_mv Determinants of the disclosure level of the Pillar 3 recommendations of the Basel II Accord in the financial statements of Brazilian Financial Institutions
Determinantes do nível de divulgação das recomendações do Pilar 3 do Acordo de Basiléia 2 nas demonstrações financeiras de Instituições Bancárias que atuam no Brasil
title Determinants of the disclosure level of the Pillar 3 recommendations of the Basel II Accord in the financial statements of Brazilian Financial Institutions
spellingShingle Determinants of the disclosure level of the Pillar 3 recommendations of the Basel II Accord in the financial statements of Brazilian Financial Institutions
Santos, Lidiano de Jesus
Disclosure
Basel 2
Financial institutions
Evidenciação
Basileia 2
Instituições financeiras
title_short Determinants of the disclosure level of the Pillar 3 recommendations of the Basel II Accord in the financial statements of Brazilian Financial Institutions
title_full Determinants of the disclosure level of the Pillar 3 recommendations of the Basel II Accord in the financial statements of Brazilian Financial Institutions
title_fullStr Determinants of the disclosure level of the Pillar 3 recommendations of the Basel II Accord in the financial statements of Brazilian Financial Institutions
title_full_unstemmed Determinants of the disclosure level of the Pillar 3 recommendations of the Basel II Accord in the financial statements of Brazilian Financial Institutions
title_sort Determinants of the disclosure level of the Pillar 3 recommendations of the Basel II Accord in the financial statements of Brazilian Financial Institutions
author Santos, Lidiano de Jesus
author_facet Santos, Lidiano de Jesus
Macedo, Marcelo Alvaro da Silva
Rodrigues, Adriano
author_role author
author2 Macedo, Marcelo Alvaro da Silva
Rodrigues, Adriano
author2_role author
author
dc.contributor.author.fl_str_mv Santos, Lidiano de Jesus
Macedo, Marcelo Alvaro da Silva
Rodrigues, Adriano
dc.subject.por.fl_str_mv Disclosure
Basel 2
Financial institutions
Evidenciação
Basileia 2
Instituições financeiras
topic Disclosure
Basel 2
Financial institutions
Evidenciação
Basileia 2
Instituições financeiras
description The objective of this article is to identify the determinants of the disclosure level of the information recommended by Pillar 3 of the Basel II Accord for the 100 largest banking institutions active in Brazil. For this purpose, we first analyze the disclosure level of each institution and then seek the determinants of this disclosure level. We start from five hypotheses, based on the following variables: size, nationality, voting concentration, type of capital and Basel index. To test these hypotheses we use difference of means tests and multiple regression analysis, at a 10% level of significance. We find that size, Basel index and type of capital are significant, meaning they are able to explain the disclosure level of the information analyzed. On the other hand, voting concentration and nationality are not significant.
publishDate 2014
dc.date.none.fl_str_mv 2014-01-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Artigo revisado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://www.bbronline.com.br/index.php/bbr/article/view/352
10.15728/bbr.2014.11.1.2
url http://www.bbronline.com.br/index.php/bbr/article/view/352
identifier_str_mv 10.15728/bbr.2014.11.1.2
dc.language.iso.fl_str_mv eng
por
language eng
por
dc.relation.none.fl_str_mv http://www.bbronline.com.br/index.php/bbr/article/view/352/533
http://www.bbronline.com.br/index.php/bbr/article/view/352/534
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv FUCAPE Business Shool
publisher.none.fl_str_mv FUCAPE Business Shool
dc.source.none.fl_str_mv Brazilian Business Review; Vol. 11 No. 1 (2014): January to February 2014; 25-47
Brazilian Business Review; v. 11 n. 1 (2014): Janeiro a Fevereiro de 2014; 25-47
1808-2386
1807-734X
reponame:BBR. Brazilian Business Review (English edition. Online)
instname:Fucape Business School (FBS)
instacron:FBS
instname_str Fucape Business School (FBS)
instacron_str FBS
institution FBS
reponame_str BBR. Brazilian Business Review (English edition. Online)
collection BBR. Brazilian Business Review (English edition. Online)
repository.name.fl_str_mv BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)
repository.mail.fl_str_mv || bbronline@bbronline.com.br
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