Disclosure in reports of the Brazilian public banks: analysis of recommendations from Pillar 3 of the Basel Acoord 2
Autor(a) principal: | |
---|---|
Data de Publicação: | 2013 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Administração Pública |
Texto Completo: | https://periodicos.fgv.br/rap/article/view/13972 |
Resumo: | This article checks the disclosure level practiced by the Brazilian public banks with regard to recommendations from Pillar 3 of the Basel Acoord 2. We used the content analysis technique, with examination, in 2010, of the financial information available on the website of the Central Bank of Brazil (Bacen) referring to the fourth quarters of 2008 and 2009. The main reports analyzed were the explanatory notes and the management report. The disclosure requirements of Pillar 3 are presented in 14 tables in the Agreement, but this study used the 9 tables with disclosure requirements related to the application of the standard approaches. The results indicated that the disclosure levels were 25% in 2008 and 29% in 2009 and they exclusively refer to the institutions under study included into the sample. In summary, demonstration by the public banks has an incipient transparency level and it is usually restricted to the information required by legislation. |
id |
FGV-4_0e35eb06225d719af8f4b7ba67ac2358 |
---|---|
oai_identifier_str |
oai:ojs.periodicos.fgv.br:article/13972 |
network_acronym_str |
FGV-4 |
network_name_str |
Revista de Administração Pública |
repository_id_str |
|
spelling |
Disclosure in reports of the Brazilian public banks: analysis of recommendations from Pillar 3 of the Basel Acoord 2Divulgación en los informes de los bancos públicos brasileños: análisis de las recomendaciones del Pilar 3 del Acuerdo de Basilea 2Divulgação nos relatórios dos bancos públicos brasileiros: análise das recomendações do Pilar 3 do Acordo de Basileia 2disclosurereportpublic bankBasel Acoord 2.divulgacióninformebanco públicoAcuerdo de Basilea 2.divulgaçãorelatóriobanco públicoAcordo de Basileia 2. This article checks the disclosure level practiced by the Brazilian public banks with regard to recommendations from Pillar 3 of the Basel Acoord 2. We used the content analysis technique, with examination, in 2010, of the financial information available on the website of the Central Bank of Brazil (Bacen) referring to the fourth quarters of 2008 and 2009. The main reports analyzed were the explanatory notes and the management report. The disclosure requirements of Pillar 3 are presented in 14 tables in the Agreement, but this study used the 9 tables with disclosure requirements related to the application of the standard approaches. The results indicated that the disclosure levels were 25% in 2008 and 29% in 2009 and they exclusively refer to the institutions under study included into the sample. In summary, demonstration by the public banks has an incipient transparency level and it is usually restricted to the information required by legislation. Este artículo verifica el nivel de divulgación practicado por los bancos públicos brasileños con relación a las recomendaciones del Pilar 3 del Acuerdo de Basilea 2. Se utilizó la técnica de análisis de contenido, con examen, en 2010, de las informaciones financieras disponibles en el sitio web del Banco Central de Brasil (Bacen) referentes a los cuartos trimestres de 2008 y 2009. Los principales informes analizados fueron las notas explicativas y el informe de la administración. Las exigencias de divulgación del Pilar 3 se presentan en 14 tablas en el Acuerdo, sin embargo, este artículo utilizó las 9 tablas con los requerimientos de disclosure relacionados con la aplicación de los abordajes estandarizados. Los resultados indicaron que los niveles de divulgación fueron de 25% en 2008 y de 29% en 2009 y se refieren exclusivamente a las instituciones encuestadas en la muestra. En síntesis, la demostración de los bancos públicos presenta un incipiente nivel de transparencia y normalmente se limita a las informaciones exigidas por la legislación. Este artigo verifica o nível de divulgação praticado pelos bancos públicos brasileiros em relação às recomendações do Pilar 3 do Acordo de Basileia 2. Utilizou-se a técnica de análise de conteúdo, com exame, em 2010, das informações financeiras disponibilizadas no site do Banco Central do Brasil (Bacen) referentes aos quartos trimestres de 2008 e 2009. Os principais relatórios analisados foram as notas explicativas e o relatório da administração. As exigências de divulgação do Pilar 3 são apresentadas em 14 tabelas no Acordo, porém, este artigo utilizou as 9 tabelas com requerimentos de disclosure relacionados à aplicação das abordagens padronizadas. Os resultados indicaram que os níveis de divulgação foram de 25% em 2008 e de 29% em 2009 e referem-se exclusivamente às instituições pesquisadas incluídas na amostra. Em síntese, a demonstração dos bancos públicos apresenta um nível incipiente de transparência e, normalmente, restringe-se às informações exigidas pela legislação. Fundação Getulio Vargas (FGV EBAPE)2013-12-12info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/rap/article/view/13972Brazilian Journal of Public Administration; Vol. 47 No. 6 (2013); 1329 a 1358Revista de Administração Pública; Vol. 47 Núm. 6 (2013); 1329 a 1358Revista de Administração Pública; v. 47 n. 6 (2013); 1329 a 13581982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/rap/article/view/13972/12863Britto, Andreia da SilvaRodrigues, AdrianoMarques, José Augusto Veiga da Costainfo:eu-repo/semantics/openAccess2013-12-12T17:20:35Zoai:ojs.periodicos.fgv.br:article/13972Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2013-12-12T17:20:35Revista de Administração Pública - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
Disclosure in reports of the Brazilian public banks: analysis of recommendations from Pillar 3 of the Basel Acoord 2 Divulgación en los informes de los bancos públicos brasileños: análisis de las recomendaciones del Pilar 3 del Acuerdo de Basilea 2 Divulgação nos relatórios dos bancos públicos brasileiros: análise das recomendações do Pilar 3 do Acordo de Basileia 2 |
title |
Disclosure in reports of the Brazilian public banks: analysis of recommendations from Pillar 3 of the Basel Acoord 2 |
spellingShingle |
Disclosure in reports of the Brazilian public banks: analysis of recommendations from Pillar 3 of the Basel Acoord 2 Britto, Andreia da Silva disclosure report public bank Basel Acoord 2. divulgación informe banco público Acuerdo de Basilea 2. divulgação relatório banco público Acordo de Basileia 2. |
title_short |
Disclosure in reports of the Brazilian public banks: analysis of recommendations from Pillar 3 of the Basel Acoord 2 |
title_full |
Disclosure in reports of the Brazilian public banks: analysis of recommendations from Pillar 3 of the Basel Acoord 2 |
title_fullStr |
Disclosure in reports of the Brazilian public banks: analysis of recommendations from Pillar 3 of the Basel Acoord 2 |
title_full_unstemmed |
Disclosure in reports of the Brazilian public banks: analysis of recommendations from Pillar 3 of the Basel Acoord 2 |
title_sort |
Disclosure in reports of the Brazilian public banks: analysis of recommendations from Pillar 3 of the Basel Acoord 2 |
author |
Britto, Andreia da Silva |
author_facet |
Britto, Andreia da Silva Rodrigues, Adriano Marques, José Augusto Veiga da Costa |
author_role |
author |
author2 |
Rodrigues, Adriano Marques, José Augusto Veiga da Costa |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Britto, Andreia da Silva Rodrigues, Adriano Marques, José Augusto Veiga da Costa |
dc.subject.por.fl_str_mv |
disclosure report public bank Basel Acoord 2. divulgación informe banco público Acuerdo de Basilea 2. divulgação relatório banco público Acordo de Basileia 2. |
topic |
disclosure report public bank Basel Acoord 2. divulgación informe banco público Acuerdo de Basilea 2. divulgação relatório banco público Acordo de Basileia 2. |
description |
This article checks the disclosure level practiced by the Brazilian public banks with regard to recommendations from Pillar 3 of the Basel Acoord 2. We used the content analysis technique, with examination, in 2010, of the financial information available on the website of the Central Bank of Brazil (Bacen) referring to the fourth quarters of 2008 and 2009. The main reports analyzed were the explanatory notes and the management report. The disclosure requirements of Pillar 3 are presented in 14 tables in the Agreement, but this study used the 9 tables with disclosure requirements related to the application of the standard approaches. The results indicated that the disclosure levels were 25% in 2008 and 29% in 2009 and they exclusively refer to the institutions under study included into the sample. In summary, demonstration by the public banks has an incipient transparency level and it is usually restricted to the information required by legislation. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-12-12 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/13972 |
url |
https://periodicos.fgv.br/rap/article/view/13972 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/13972/12863 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
dc.source.none.fl_str_mv |
Brazilian Journal of Public Administration; Vol. 47 No. 6 (2013); 1329 a 1358 Revista de Administração Pública; Vol. 47 Núm. 6 (2013); 1329 a 1358 Revista de Administração Pública; v. 47 n. 6 (2013); 1329 a 1358 1982-3134 0034-7612 reponame:Revista de Administração Pública instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Revista de Administração Pública |
collection |
Revista de Administração Pública |
repository.name.fl_str_mv |
Revista de Administração Pública - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
||rap@fgv.br |
_version_ |
1798943771337949184 |