Analysis of the Disclosure Level by Brazilian Financial Institutions Following the Basel Capital

Detalhes bibliográficos
Autor(a) principal: Beneditto, Elizabeth de Almeida Neves Di
Data de Publicação: 2008
Outros Autores: Silva, Raimundo Nonato Sousa da
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/391
Resumo: The purpose of this study is to examine the disclosure factors adopted in the annual reports of the Brazilian financial institutions. For such, the data necessary to subsidize the research will be obtained through analysis of the disclosure performed by the financial institutions selected and by semi-structured interviews conducted by the researcher with executives of these institutions and analyzed in the light of the literature on disclosure and the recommendations of the Basel II accord on transparency and disclosure. To this effect, this study intends to analyze what the adherence level of the disclosure practiced by the financial institutions is in relation to the recommendations of the Committee, so as to permit better perception of the information presented in the annual reports of these financial institutions.
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spelling Analysis of the Disclosure Level by Brazilian Financial Institutions Following the Basel CapitalAnálise do Nível de Transparência das Instituições Financeiras Brasileiras em Relação ao Acordo com o Novo Acordo de Capitais (Basiléia II) - Um Estudo de Caso Múltiplotransparencyannual reportBasel IItransparênciarelatório anualBasiléia IIThe purpose of this study is to examine the disclosure factors adopted in the annual reports of the Brazilian financial institutions. For such, the data necessary to subsidize the research will be obtained through analysis of the disclosure performed by the financial institutions selected and by semi-structured interviews conducted by the researcher with executives of these institutions and analyzed in the light of the literature on disclosure and the recommendations of the Basel II accord on transparency and disclosure. To this effect, this study intends to analyze what the adherence level of the disclosure practiced by the financial institutions is in relation to the recommendations of the Committee, so as to permit better perception of the information presented in the annual reports of these financial institutions.O presente trabalho pretende examinar os fatores do disclosure adotados nos relatórios anuais das instituições financeiras Brasileiras. Para tanto, os dados necessários para subsidiar a pesquisa serão obtidos por meio da análise do disclosure praticado pelas instituições financeiras selecionadas e por meio de entrevistas semi-estruturadas conduzidas pelo pesquisador com executivos dessas instituições, e analisados à luz da literatura sobre disclosure e das recomendações do acordo de Basiléia II sobre transparência e disclosure. Esta pesquisa será relevante para órgãos supervisores, para pesquisadores de contabilidade e finanças, bem como para instituições financeiras que estejam considerando adotar metodologias internas de avaliação de riscos no âmbito do Novo Acordo de Capitais (Basiléia II), uma vez que o disclosure adotado por essas instituições constituirá critério de qualificação para o uso dessas metodologias.FUCAPE Business Shool2008-09-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed ArticleArtigo revisado pelos paresapplication/pdfapplication/pdfhttp://www.bbronline.com.br/index.php/bbr/article/view/39110.15728/bbr.2008.5.3.2Brazilian Business Review; Vol. 5 No. 3 (2008): Setembro a Dezembro de 2008; 181-197Brazilian Business Review; v. 5 n. 3 (2008): September to December 2008; 181-1971808-23861807-734Xreponame:BBR. Brazilian Business Review (English edition. Online)instname:Fucape Business School (FBS)instacron:FBSengporhttp://www.bbronline.com.br/index.php/bbr/article/view/391/596http://www.bbronline.com.br/index.php/bbr/article/view/391/597Copyright (c) 2008 Brazilian Business Reviewhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessBeneditto, Elizabeth de Almeida Neves DiSilva, Raimundo Nonato Sousa da2018-11-06T19:58:36Zoai:ojs.pkp.sfu.ca:article/391Revistahttps://www.bbronline.com.br/index.php/bbr/indexONGhttp://www.bbronline.com.br/index.php/bbr/oai|| bbronline@bbronline.com.br1808-23861808-2386opendoar:2018-11-06T19:58:36BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)false
dc.title.none.fl_str_mv Analysis of the Disclosure Level by Brazilian Financial Institutions Following the Basel Capital
Análise do Nível de Transparência das Instituições Financeiras Brasileiras em Relação ao Acordo com o Novo Acordo de Capitais (Basiléia II) - Um Estudo de Caso Múltiplo
title Analysis of the Disclosure Level by Brazilian Financial Institutions Following the Basel Capital
spellingShingle Analysis of the Disclosure Level by Brazilian Financial Institutions Following the Basel Capital
Beneditto, Elizabeth de Almeida Neves Di
transparency
annual report
Basel II
transparência
relatório anual
Basiléia II
title_short Analysis of the Disclosure Level by Brazilian Financial Institutions Following the Basel Capital
title_full Analysis of the Disclosure Level by Brazilian Financial Institutions Following the Basel Capital
title_fullStr Analysis of the Disclosure Level by Brazilian Financial Institutions Following the Basel Capital
title_full_unstemmed Analysis of the Disclosure Level by Brazilian Financial Institutions Following the Basel Capital
title_sort Analysis of the Disclosure Level by Brazilian Financial Institutions Following the Basel Capital
author Beneditto, Elizabeth de Almeida Neves Di
author_facet Beneditto, Elizabeth de Almeida Neves Di
Silva, Raimundo Nonato Sousa da
author_role author
author2 Silva, Raimundo Nonato Sousa da
author2_role author
dc.contributor.author.fl_str_mv Beneditto, Elizabeth de Almeida Neves Di
Silva, Raimundo Nonato Sousa da
dc.subject.por.fl_str_mv transparency
annual report
Basel II
transparência
relatório anual
Basiléia II
topic transparency
annual report
Basel II
transparência
relatório anual
Basiléia II
description The purpose of this study is to examine the disclosure factors adopted in the annual reports of the Brazilian financial institutions. For such, the data necessary to subsidize the research will be obtained through analysis of the disclosure performed by the financial institutions selected and by semi-structured interviews conducted by the researcher with executives of these institutions and analyzed in the light of the literature on disclosure and the recommendations of the Basel II accord on transparency and disclosure. To this effect, this study intends to analyze what the adherence level of the disclosure practiced by the financial institutions is in relation to the recommendations of the Committee, so as to permit better perception of the information presented in the annual reports of these financial institutions.
publishDate 2008
dc.date.none.fl_str_mv 2008-09-01
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/391
10.15728/bbr.2008.5.3.2
url http://www.bbronline.com.br/index.php/bbr/article/view/391
identifier_str_mv 10.15728/bbr.2008.5.3.2
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/391/596
http://www.bbronline.com.br/index.php/bbr/article/view/391/597
dc.rights.driver.fl_str_mv Copyright (c) 2008 Brazilian Business Review
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2008 Brazilian Business Review
https://creativecommons.org/licenses/by/4.0
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. 5 No. 3 (2008): Setembro a Dezembro de 2008; 181-197
Brazilian Business Review; v. 5 n. 3 (2008): September to December 2008; 181-197
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
_version_ 1754732238571831296

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