ANALYSIS OF OPERATIONAL RISK DISCLOSURE LEVEL ACCORDING TO RECOMMENDATIONS OF BASEL COMMITTEE: A STUDY IN BRAZILIAN AND FOREIGN BANKS
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Data de Publicação: | 2009 |
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Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | RAM. Revista de Administração Mackenzie |
Texto Completo: | https://editorarevistas.mackenzie.br/index.php/RAM/article/view/390 |
Resumo: | This paper examines the operational risk disclosure levels of 24 brazilian banks and 9 foreign banks based on the Basel Committee recommendations. The information is taken from 2003 and 2004 annual reports and other disclosure instruments. The sample is based on Central Bank of Brazil's Report "50 maiores bancos". It was used an analysis framework of 9 categories and 18 subcategories, based on the Pillar 3 of Basel II, in the "Sound Practices for the Management and Supervision of Operational Risk", in the theoretical review and in a research in which were considered professionals opinions about the categories and subcategories. Non-parametric tests were used. The results showed that the disclosure levels for brazilian and foreign banks, respectively, were of 17.13% and 77.78% in 2003, and 24.31% and 81.48% in 2004. The non-parametric tests showed that foreign banks disclosed more than brazilian banks, and both increased their disclosure levels in 2004.KEYWORDSOperational risk; Operational risk disclosure; Recommendations of the Basel Committee; Financial institutions; Non-parametric tests. |
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ANALYSIS OF OPERATIONAL RISK DISCLOSURE LEVEL ACCORDING TO RECOMMENDATIONS OF BASEL COMMITTEE: A STUDY IN BRAZILIAN AND FOREIGN BANKSAnálise do nível de divulgação do risco operacional segundo recomendações do Comitê da Basiléia: estudo em bancos do país e do exteriorThis paper examines the operational risk disclosure levels of 24 brazilian banks and 9 foreign banks based on the Basel Committee recommendations. The information is taken from 2003 and 2004 annual reports and other disclosure instruments. The sample is based on Central Bank of Brazil's Report "50 maiores bancos". It was used an analysis framework of 9 categories and 18 subcategories, based on the Pillar 3 of Basel II, in the "Sound Practices for the Management and Supervision of Operational Risk", in the theoretical review and in a research in which were considered professionals opinions about the categories and subcategories. Non-parametric tests were used. The results showed that the disclosure levels for brazilian and foreign banks, respectively, were of 17.13% and 77.78% in 2003, and 24.31% and 81.48% in 2004. The non-parametric tests showed that foreign banks disclosed more than brazilian banks, and both increased their disclosure levels in 2004.KEYWORDSOperational risk; Operational risk disclosure; Recommendations of the Basel Committee; Financial institutions; Non-parametric tests.Este estudo buscou verificar os níveis de divulgação do risco operacional de 24 bancos do país e de 9 do exterior, segundo recomendações do Comitê da Basiléia, em 31 de dezembro de 2003 e 31 de dezembro de 2004. Realizaram-se revisão teórica e pesquisa documental, com o propósito de analisar o conteúdo de relatórios anuais e outros instrumentos de divulgação. A amostra baseou-se no relatório “50 maiores bancos” do Banco Central do Brasil. A análise empregou 9 categorias e 18 subcategorias baseadas em recomendações do Comitê, na revisão teórica e em pesquisa exploratória em que se coletou opinião de profissionais relativa às categorias e subcategorias. Aplicaram-se testes não paramétricos. Constatou-se que os níveis de divulgação de bancos do país e do exterior em 2003 foram, respectivamente, 17,13% e 77,78%, e em 2004, 24,31% e 81,48%. Os testes indicaram que os bancos do exterior divulgaram mais subcategorias e que a quantidade de subcategorias divulgadas pelos dois grupos de bancos aumentou em 2004.PALAVRAS-CHAVERisco operacional; Divulgação do risco operacional; Recomendações do Comitê da Basiléia; Instituições financeiras; Testes não paramétricos.Editora Mackenzie2009-04-17info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://editorarevistas.mackenzie.br/index.php/RAM/article/view/390Revista de Administração Mackenzie; Vol. 10 No. 2 (2009)Revista de Administração Mackenzie; Vol. 10 Núm. 2 (2009)Revista de Administração Mackenzie (Mackenzie Management Review); v. 10 n. 2 (2009)1678-69711518-6776reponame:RAM. Revista de Administração Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIEporhttps://editorarevistas.mackenzie.br/index.php/RAM/article/view/390/227Copyright (c) 2015 Revista de Administração Mackenzieinfo:eu-repo/semantics/openAccessMelo Alves, Carlos André deSzabo Cherobim, Ana Paula Mussi2011-01-18T13:50:04Zoai:ojs.editorarevistas.mackenzie.br:article/390Revistahttps://editorarevistas.mackenzie.br/index.php/RAM/PUBhttps://editorarevistas.mackenzie.br/index.php/RAM/oairevista.adm@mackenzie.br1678-69711518-6776opendoar:2024-04-19T17:00:35.050698RAM. Revista de Administração Mackenzie - Universidade Presbiteriana Mackenzie (MACKENZIE)false |
dc.title.none.fl_str_mv |
ANALYSIS OF OPERATIONAL RISK DISCLOSURE LEVEL ACCORDING TO RECOMMENDATIONS OF BASEL COMMITTEE: A STUDY IN BRAZILIAN AND FOREIGN BANKS Análise do nível de divulgação do risco operacional segundo recomendações do Comitê da Basiléia: estudo em bancos do país e do exterior |
title |
ANALYSIS OF OPERATIONAL RISK DISCLOSURE LEVEL ACCORDING TO RECOMMENDATIONS OF BASEL COMMITTEE: A STUDY IN BRAZILIAN AND FOREIGN BANKS |
spellingShingle |
ANALYSIS OF OPERATIONAL RISK DISCLOSURE LEVEL ACCORDING TO RECOMMENDATIONS OF BASEL COMMITTEE: A STUDY IN BRAZILIAN AND FOREIGN BANKS Melo Alves, Carlos André de |
title_short |
ANALYSIS OF OPERATIONAL RISK DISCLOSURE LEVEL ACCORDING TO RECOMMENDATIONS OF BASEL COMMITTEE: A STUDY IN BRAZILIAN AND FOREIGN BANKS |
title_full |
ANALYSIS OF OPERATIONAL RISK DISCLOSURE LEVEL ACCORDING TO RECOMMENDATIONS OF BASEL COMMITTEE: A STUDY IN BRAZILIAN AND FOREIGN BANKS |
title_fullStr |
ANALYSIS OF OPERATIONAL RISK DISCLOSURE LEVEL ACCORDING TO RECOMMENDATIONS OF BASEL COMMITTEE: A STUDY IN BRAZILIAN AND FOREIGN BANKS |
title_full_unstemmed |
ANALYSIS OF OPERATIONAL RISK DISCLOSURE LEVEL ACCORDING TO RECOMMENDATIONS OF BASEL COMMITTEE: A STUDY IN BRAZILIAN AND FOREIGN BANKS |
title_sort |
ANALYSIS OF OPERATIONAL RISK DISCLOSURE LEVEL ACCORDING TO RECOMMENDATIONS OF BASEL COMMITTEE: A STUDY IN BRAZILIAN AND FOREIGN BANKS |
author |
Melo Alves, Carlos André de |
author_facet |
Melo Alves, Carlos André de Szabo Cherobim, Ana Paula Mussi |
author_role |
author |
author2 |
Szabo Cherobim, Ana Paula Mussi |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Melo Alves, Carlos André de Szabo Cherobim, Ana Paula Mussi |
description |
This paper examines the operational risk disclosure levels of 24 brazilian banks and 9 foreign banks based on the Basel Committee recommendations. The information is taken from 2003 and 2004 annual reports and other disclosure instruments. The sample is based on Central Bank of Brazil's Report "50 maiores bancos". It was used an analysis framework of 9 categories and 18 subcategories, based on the Pillar 3 of Basel II, in the "Sound Practices for the Management and Supervision of Operational Risk", in the theoretical review and in a research in which were considered professionals opinions about the categories and subcategories. Non-parametric tests were used. The results showed that the disclosure levels for brazilian and foreign banks, respectively, were of 17.13% and 77.78% in 2003, and 24.31% and 81.48% in 2004. The non-parametric tests showed that foreign banks disclosed more than brazilian banks, and both increased their disclosure levels in 2004.KEYWORDSOperational risk; Operational risk disclosure; Recommendations of the Basel Committee; Financial institutions; Non-parametric tests. |
publishDate |
2009 |
dc.date.none.fl_str_mv |
2009-04-17 |
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://editorarevistas.mackenzie.br/index.php/RAM/article/view/390 |
url |
https://editorarevistas.mackenzie.br/index.php/RAM/article/view/390 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://editorarevistas.mackenzie.br/index.php/RAM/article/view/390/227 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2015 Revista de Administração Mackenzie info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2015 Revista de Administração Mackenzie |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Editora Mackenzie |
publisher.none.fl_str_mv |
Editora Mackenzie |
dc.source.none.fl_str_mv |
Revista de Administração Mackenzie; Vol. 10 No. 2 (2009) Revista de Administração Mackenzie; Vol. 10 Núm. 2 (2009) Revista de Administração Mackenzie (Mackenzie Management Review); v. 10 n. 2 (2009) 1678-6971 1518-6776 reponame:RAM. Revista de Administração Mackenzie instname:Universidade Presbiteriana Mackenzie (MACKENZIE) instacron:MACKENZIE |
instname_str |
Universidade Presbiteriana Mackenzie (MACKENZIE) |
instacron_str |
MACKENZIE |
institution |
MACKENZIE |
reponame_str |
RAM. Revista de Administração Mackenzie |
collection |
RAM. Revista de Administração Mackenzie |
repository.name.fl_str_mv |
RAM. Revista de Administração Mackenzie - Universidade Presbiteriana Mackenzie (MACKENZIE) |
repository.mail.fl_str_mv |
revista.adm@mackenzie.br |
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