ANALYSIS OF THE DISCLOSURE LEVEL OF CORPORATE GOVERNANCE ACCORDING TO THE BASEL COMMITTEE’S RECOMMENDATIONS: A STUDY IN BRAZILIAN PRIVATE AND PUBLIC BANKS
Autor(a) principal: | |
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Data de Publicação: | 2008 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1076 |
Resumo: | The disclosure of information by banks is a current theme that interests supervisory authorities, as well as market participants. This work tries to check the disclosure level of corporate governance of the Brazilian public and private banks, according to the Basel Committee’s recommendations. Additionally, it tries to check if there were differences between the level of disclosure of the private and the public groups of banks that were analyzed. For this, a theoretical revision and documentary research were carried out, analyzing the contents of the information disclosed on the banks’ websites between May and August 2006. The intentional sample was made up of banks listed on the Stock Exchange of São Paulo in May 2006 and that belonged to the ten largest Brazilian conglomerates present in Central Bank of Brazil’s report, ‘50 Maiores Bancos e o Consolidado do Sistema Financeiro Nacional’ (The 50 Largest Banks and the Consolidation of the National Financial System), considered on the date of December 2005. This analysis used eight categories and 34 sub-categories, based upon the recommendations of the corporate governance transparency mentioned in the document ‘Enhancing Corporate Governance for Banking Organisations’ (BCBS, 2006). The chi-squared test was used to give significance to the analyses of secondary data. It was verified that the corporate governance disclosure level was of 46.9%, being 47.8% for the private banks and 45.6% for the public banks. The result showed that no significant differences were verified between the proportion of sub-categories disclosed by the private and public groups. This research also tried to increase the knowledge regarding corporate governance structures of banks that operate in Brazil. |
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ANALYSIS OF THE DISCLOSURE LEVEL OF CORPORATE GOVERNANCE ACCORDING TO THE BASEL COMMITTEE’S RECOMMENDATIONS: A STUDY IN BRAZILIAN PRIVATE AND PUBLIC BANKSANÁLISE DO NÍVEL DE DIVULGAÇÃO DA GOVERNANÇA CORPORATIVA SEGUNDO RECOMENDAÇÕES DO COMITÊ DA BASILÉIA: UM ESTUDO EM BANCOS PRIVADOS E PÚBLICOS BRASILEIROSDivulgaçãoGovernança CorporativaRecomendações do Comitê da BasiléiaBancos.The disclosure of information by banks is a current theme that interests supervisory authorities, as well as market participants. This work tries to check the disclosure level of corporate governance of the Brazilian public and private banks, according to the Basel Committee’s recommendations. Additionally, it tries to check if there were differences between the level of disclosure of the private and the public groups of banks that were analyzed. For this, a theoretical revision and documentary research were carried out, analyzing the contents of the information disclosed on the banks’ websites between May and August 2006. The intentional sample was made up of banks listed on the Stock Exchange of São Paulo in May 2006 and that belonged to the ten largest Brazilian conglomerates present in Central Bank of Brazil’s report, ‘50 Maiores Bancos e o Consolidado do Sistema Financeiro Nacional’ (The 50 Largest Banks and the Consolidation of the National Financial System), considered on the date of December 2005. This analysis used eight categories and 34 sub-categories, based upon the recommendations of the corporate governance transparency mentioned in the document ‘Enhancing Corporate Governance for Banking Organisations’ (BCBS, 2006). The chi-squared test was used to give significance to the analyses of secondary data. It was verified that the corporate governance disclosure level was of 46.9%, being 47.8% for the private banks and 45.6% for the public banks. The result showed that no significant differences were verified between the proportion of sub-categories disclosed by the private and public groups. This research also tried to increase the knowledge regarding corporate governance structures of banks that operate in Brazil.A divulgação de informações por bancos é um tema atual de interesse das autoridades supervisoras e de participantes do mercado. Este trabalho buscou verificar o nível de divulgação da governança corporativa de bancos privados e públicos brasileiros segundo recomendações do Comitê da Basiléia. Subsidiariamente, buscou-se verificar se existiam diferenças entre os níveis de divulgação apurados para os grupos de bancos analisados. Para tal fim, realizou-se revisão teórica e pesquisa documental, analisando-se o conteúdo das informações divulgadas nos websites dos bancos entre maio e agosto de 2006. A amostra intencional foi composta por bancos listados na Bolsa de Valores de São Paulo em maio de 2006 que pertenciam aos dez maiores conglomerados brasileiros presentes no relatório ‘50 Maiores Bancos e o Consolidado do Sistema Financeiro Nacional’, do Banco Central do Brasil, data-base dezembro de 2005. A análise empregou 08 categorias e 34 subcategorias baseadas em recomendações do Comitê da Basiléia para transparência da governança corporativa presentes no documento ‘Enhancing Corporate Governance for Banking Organisations’ (BCBS, 2006). Utilizou-se o teste qui-quadrado para dar significância às análises dos dados secundários. Constatou-se que o nível de divulgação da governança corporativa foi 46,9%, sendo 47,8% para bancos privados e 45,6% para bancos públicos. O resultado do teste indicou que não foram verificadas diferenças significativas entre a proporção de subcategorias divulgadas pelos grupos de bancos privados e públicos. Esta pesquisa também buscou aumentar o conhecimento a respeito da divulgação das estruturas de governança corporativa de bancos que atuam no Brasil.Universidade Regional de Blumenau2008-11-21info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/107610.4270/ruc.20095Revista Universo Contábil; v. 5 n. 1 (2009); 06-211809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1076/789Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessAlves, Carlos André de MeloAlves, Nelson Tadashi Hayashi2009-08-13T15:56:19Zoai:ojs.bu.furb.br:article/1076Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2009-08-13T15:56:19Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
ANALYSIS OF THE DISCLOSURE LEVEL OF CORPORATE GOVERNANCE ACCORDING TO THE BASEL COMMITTEE’S RECOMMENDATIONS: A STUDY IN BRAZILIAN PRIVATE AND PUBLIC BANKS ANÁLISE DO NÍVEL DE DIVULGAÇÃO DA GOVERNANÇA CORPORATIVA SEGUNDO RECOMENDAÇÕES DO COMITÊ DA BASILÉIA: UM ESTUDO EM BANCOS PRIVADOS E PÚBLICOS BRASILEIROS |
title |
ANALYSIS OF THE DISCLOSURE LEVEL OF CORPORATE GOVERNANCE ACCORDING TO THE BASEL COMMITTEE’S RECOMMENDATIONS: A STUDY IN BRAZILIAN PRIVATE AND PUBLIC BANKS |
spellingShingle |
ANALYSIS OF THE DISCLOSURE LEVEL OF CORPORATE GOVERNANCE ACCORDING TO THE BASEL COMMITTEE’S RECOMMENDATIONS: A STUDY IN BRAZILIAN PRIVATE AND PUBLIC BANKS Alves, Carlos André de Melo Divulgação Governança Corporativa Recomendações do Comitê da Basiléia Bancos. |
title_short |
ANALYSIS OF THE DISCLOSURE LEVEL OF CORPORATE GOVERNANCE ACCORDING TO THE BASEL COMMITTEE’S RECOMMENDATIONS: A STUDY IN BRAZILIAN PRIVATE AND PUBLIC BANKS |
title_full |
ANALYSIS OF THE DISCLOSURE LEVEL OF CORPORATE GOVERNANCE ACCORDING TO THE BASEL COMMITTEE’S RECOMMENDATIONS: A STUDY IN BRAZILIAN PRIVATE AND PUBLIC BANKS |
title_fullStr |
ANALYSIS OF THE DISCLOSURE LEVEL OF CORPORATE GOVERNANCE ACCORDING TO THE BASEL COMMITTEE’S RECOMMENDATIONS: A STUDY IN BRAZILIAN PRIVATE AND PUBLIC BANKS |
title_full_unstemmed |
ANALYSIS OF THE DISCLOSURE LEVEL OF CORPORATE GOVERNANCE ACCORDING TO THE BASEL COMMITTEE’S RECOMMENDATIONS: A STUDY IN BRAZILIAN PRIVATE AND PUBLIC BANKS |
title_sort |
ANALYSIS OF THE DISCLOSURE LEVEL OF CORPORATE GOVERNANCE ACCORDING TO THE BASEL COMMITTEE’S RECOMMENDATIONS: A STUDY IN BRAZILIAN PRIVATE AND PUBLIC BANKS |
author |
Alves, Carlos André de Melo |
author_facet |
Alves, Carlos André de Melo Alves, Nelson Tadashi Hayashi |
author_role |
author |
author2 |
Alves, Nelson Tadashi Hayashi |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Alves, Carlos André de Melo Alves, Nelson Tadashi Hayashi |
dc.subject.por.fl_str_mv |
Divulgação Governança Corporativa Recomendações do Comitê da Basiléia Bancos. |
topic |
Divulgação Governança Corporativa Recomendações do Comitê da Basiléia Bancos. |
description |
The disclosure of information by banks is a current theme that interests supervisory authorities, as well as market participants. This work tries to check the disclosure level of corporate governance of the Brazilian public and private banks, according to the Basel Committee’s recommendations. Additionally, it tries to check if there were differences between the level of disclosure of the private and the public groups of banks that were analyzed. For this, a theoretical revision and documentary research were carried out, analyzing the contents of the information disclosed on the banks’ websites between May and August 2006. The intentional sample was made up of banks listed on the Stock Exchange of São Paulo in May 2006 and that belonged to the ten largest Brazilian conglomerates present in Central Bank of Brazil’s report, ‘50 Maiores Bancos e o Consolidado do Sistema Financeiro Nacional’ (The 50 Largest Banks and the Consolidation of the National Financial System), considered on the date of December 2005. This analysis used eight categories and 34 sub-categories, based upon the recommendations of the corporate governance transparency mentioned in the document ‘Enhancing Corporate Governance for Banking Organisations’ (BCBS, 2006). The chi-squared test was used to give significance to the analyses of secondary data. It was verified that the corporate governance disclosure level was of 46.9%, being 47.8% for the private banks and 45.6% for the public banks. The result showed that no significant differences were verified between the proportion of sub-categories disclosed by the private and public groups. This research also tried to increase the knowledge regarding corporate governance structures of banks that operate in Brazil. |
publishDate |
2008 |
dc.date.none.fl_str_mv |
2008-11-21 |
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://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1076 10.4270/ruc.20095 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1076 |
identifier_str_mv |
10.4270/ruc.20095 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1076/789 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 5 n. 1 (2009); 06-21 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
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1798945114977992704 |