Gerenciamento de risco de crédito e capital intelectual: uma abordagem em bancos brasileiros
Autor(a) principal: | |
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Data de Publicação: | 2011 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do Mackenzie |
Texto Completo: | http://dspace.mackenzie.br/handle/10899/26236 |
Resumo: | The process of credit risk management of banks is an extremely important activity for the correct identification of the risks inherent in banking to lend funds to third parties. Thus, bank s managers should be alert to best market practices and efficient processes for the timely and accurate identification of credit risks in its loan portfolio and act appropriately to minimize their potential losses. Worldwide, the process of credit risk management has changed to improve the measurement of risks by banks through the new agreement of Capitals - Basel II. Through this new agreement the banks can build and use their own models of credit risk management, with the inclusion of financial and nonfinancial information. Currently, studies demonstrate the importance of intangible assets of enterprises, including those related to intellectual capital, for its ability to generate value and future cash flows for companies. However, due to the difficult identification and measurement of these assets, the current processes for credit risk management still do not include these assets (Intellectual Capital) into their risk analysis. Thus, this study investigates the structure of current models of credit risk management of Brazilian banks, from the Basel II s perspective, to see the possibility to contemplate the intangible assets related to intellectual capital in these models. It was also a scope of the research, a proposal for improving the process of Banco Titânio (unreal name), through the identification, measurement and inclusion of such assets in the process of credit risk management of the bank. The research is exploratory and descriptive and it was conducted in two phases: Initially, the data collection was conducted through an electronic research sent to eight Brazilian banks, and the data were processed by descriptive analysis and content analysis. In the second phase, the research was conducted like a case analysis with the Banco Titânio, and the data were processed through the verification in loco of the current processes of the bank. The results showed that intangible assets related to Intellectual Capital are viewed by managers of banks as important informations to the process of managing credit risk, but because there is no systematic way for its inclusion in the models, these assets still are not included in the processes of credit risk management of Banks that formed the sample; therefore, we proposed a systematic way to improve the management models of banks' credit risk with the inclusion of these assets. |
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2016-03-15T19:32:31Z2020-05-28T18:17:23Z2012-01-232020-05-28T18:17:23Z2011-02-14http://dspace.mackenzie.br/handle/10899/26236The process of credit risk management of banks is an extremely important activity for the correct identification of the risks inherent in banking to lend funds to third parties. Thus, bank s managers should be alert to best market practices and efficient processes for the timely and accurate identification of credit risks in its loan portfolio and act appropriately to minimize their potential losses. Worldwide, the process of credit risk management has changed to improve the measurement of risks by banks through the new agreement of Capitals - Basel II. Through this new agreement the banks can build and use their own models of credit risk management, with the inclusion of financial and nonfinancial information. Currently, studies demonstrate the importance of intangible assets of enterprises, including those related to intellectual capital, for its ability to generate value and future cash flows for companies. However, due to the difficult identification and measurement of these assets, the current processes for credit risk management still do not include these assets (Intellectual Capital) into their risk analysis. Thus, this study investigates the structure of current models of credit risk management of Brazilian banks, from the Basel II s perspective, to see the possibility to contemplate the intangible assets related to intellectual capital in these models. It was also a scope of the research, a proposal for improving the process of Banco Titânio (unreal name), through the identification, measurement and inclusion of such assets in the process of credit risk management of the bank. The research is exploratory and descriptive and it was conducted in two phases: Initially, the data collection was conducted through an electronic research sent to eight Brazilian banks, and the data were processed by descriptive analysis and content analysis. In the second phase, the research was conducted like a case analysis with the Banco Titânio, and the data were processed through the verification in loco of the current processes of the bank. The results showed that intangible assets related to Intellectual Capital are viewed by managers of banks as important informations to the process of managing credit risk, but because there is no systematic way for its inclusion in the models, these assets still are not included in the processes of credit risk management of Banks that formed the sample; therefore, we proposed a systematic way to improve the management models of banks' credit risk with the inclusion of these assets.O processo de gerenciamento de risco de crédito dos bancos é uma atividade de extrema importância para a correta identificação dos riscos inerentes à atividade bancária de emprestar recursos financeiros a terceiros. Dessa forma, os gestores dos bancos precisam estar atentos às melhores práticas de mercado e ter em mãos processos eficientes para a tempestiva e correta identificação dos riscos de crédito de sua carteira de empréstimos e agir de maneira adequada para minimizar suas possíveis perdas. Mundialmente, o processo de gerenciamento de risco de crédito passa por significativas mudanças de forma a melhorar a mensuração de riscos por parte dos bancos, devido ao novo acordo de capitais da Basileia II. Segundo este novo acordo, os bancos podem construir e utilizar modelos próprios de gerenciamento de riscos de crédito com a inclusão de informações financeiras e não financeiras. Atualmente, estudos demonstram a importância dos ativos intangíveis das empresas, inclusive os relacionados ao Capital Intelectual, por sua capacidade de geração de valor e de fluxos de caixas futuros para as empresas. Porém, em função da difícil identificação e mensuração desses ativos, os processos atuais de gerenciamento de risco de crédito não incluem esses ativos em suas análises. Sendo assim, esse estudo buscou conhecer a estrutura atual dos modelos de gerenciamento de risco de crédito de bancos brasileiros, pela ótica do novo acordo de capitais da Basileia II, de forma a se verificar a possibilidade de se contemplar os ativos intangíveis relacionados ao Capital Intelectual nesses modelos. Também foi escopo do trabalho sugerir uma proposta de aperfeiçoamento do processo do Banco Titânio (nome fictício), com a identificação, mensuração e inclusão desses ativos no processo de gerenciamento de risco de crédito do banco. A pesquisa é descritiva e exploratória e foi conduzida em duas fases: Na primeira fase, a coleta de dados foi efetuada por meio de questionário eletrônico enviado para oito bancos brasileiros, sendo que os dados foram tratados por análises descritivas e análises de conteúdo. Na segunda fase da pesquisa, foi efetuada uma análise de caso com o Banco Titânio, sendo que os dados foram tratados por meio da verificação in loco dos processos atuais do banco. Os resultados demonstraram que os ativos intangíveis relacionados ao Capital Intelectual são vistos pelos gestores dos bancos como informações importantes para o processo de gerenciamento de risco de crédito, porém por não existir uma forma sistematizada para sua inclusão nos modelos, esses ativos ainda não são contemplados nos processos de gerenciamento de risco de crédito dos bancos que compuseram a amostra; sendo assim, foi proposta uma sistemática para o aperfeiçoamento dos modelos de gerenciamento de risco de crédito dos bancos com a inclusão desses ativos.Fundo Mackenzie de Pesquisaapplication/pdfporUniversidade Presbiteriana MackenzieControladoria EmpresarialUPMBRCiências Contábeisgerenciamento de risco de créditocapital intelectualinstituições financeiras bancárias, gestão de riscos, ativos intangíveiscredit risk managementintellectual capitalbanking financial institution, risk management, intangible assetsCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISGerenciamento de risco de crédito e capital intelectual: uma abordagem em bancos brasileirosinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisAntunes, Maria Thereza Pompahttp://lattes.cnpq.br/6278852648499064Mendonça Neto, Octavio Ribeiro dehttp://lattes.cnpq.br/6213547712823502Jesus, Sergio dehttp://tede.mackenzie.br/jspui/retrieve/3179/Sergio%20de%20Jesus.pdf.jpghttp://tede.mackenzie.br/jspui/bitstream/tede/886/1/Sergio%20de%20Jesus.pdfinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações do Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIEOREORE.xmltext/xml2649http://dspace.mackenzie.br/bitstream/10899/26236/1/ORE.xml6e81476a3948d476761681887ebf0322MD5110899/262362020-05-28 15:17:23.561Biblioteca Digital de Teses e Dissertaçõeshttp://tede.mackenzie.br/jspui/PRI |
dc.title.por.fl_str_mv |
Gerenciamento de risco de crédito e capital intelectual: uma abordagem em bancos brasileiros |
title |
Gerenciamento de risco de crédito e capital intelectual: uma abordagem em bancos brasileiros |
spellingShingle |
Gerenciamento de risco de crédito e capital intelectual: uma abordagem em bancos brasileiros Jesus, Sergio de gerenciamento de risco de crédito capital intelectual instituições financeiras bancárias, gestão de riscos, ativos intangíveis credit risk management intellectual capital banking financial institution, risk management, intangible assets CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Gerenciamento de risco de crédito e capital intelectual: uma abordagem em bancos brasileiros |
title_full |
Gerenciamento de risco de crédito e capital intelectual: uma abordagem em bancos brasileiros |
title_fullStr |
Gerenciamento de risco de crédito e capital intelectual: uma abordagem em bancos brasileiros |
title_full_unstemmed |
Gerenciamento de risco de crédito e capital intelectual: uma abordagem em bancos brasileiros |
title_sort |
Gerenciamento de risco de crédito e capital intelectual: uma abordagem em bancos brasileiros |
author |
Jesus, Sergio de |
author_facet |
Jesus, Sergio de |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Antunes, Maria Thereza Pompa |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/6278852648499064 |
dc.contributor.referee1.fl_str_mv |
Mendonça Neto, Octavio Ribeiro de |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/6213547712823502 |
dc.contributor.author.fl_str_mv |
Jesus, Sergio de |
contributor_str_mv |
Antunes, Maria Thereza Pompa Mendonça Neto, Octavio Ribeiro de |
dc.subject.por.fl_str_mv |
gerenciamento de risco de crédito capital intelectual instituições financeiras bancárias, gestão de riscos, ativos intangíveis |
topic |
gerenciamento de risco de crédito capital intelectual instituições financeiras bancárias, gestão de riscos, ativos intangíveis credit risk management intellectual capital banking financial institution, risk management, intangible assets CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
credit risk management intellectual capital banking financial institution, risk management, intangible assets |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
The process of credit risk management of banks is an extremely important activity for the correct identification of the risks inherent in banking to lend funds to third parties. Thus, bank s managers should be alert to best market practices and efficient processes for the timely and accurate identification of credit risks in its loan portfolio and act appropriately to minimize their potential losses. Worldwide, the process of credit risk management has changed to improve the measurement of risks by banks through the new agreement of Capitals - Basel II. Through this new agreement the banks can build and use their own models of credit risk management, with the inclusion of financial and nonfinancial information. Currently, studies demonstrate the importance of intangible assets of enterprises, including those related to intellectual capital, for its ability to generate value and future cash flows for companies. However, due to the difficult identification and measurement of these assets, the current processes for credit risk management still do not include these assets (Intellectual Capital) into their risk analysis. Thus, this study investigates the structure of current models of credit risk management of Brazilian banks, from the Basel II s perspective, to see the possibility to contemplate the intangible assets related to intellectual capital in these models. It was also a scope of the research, a proposal for improving the process of Banco Titânio (unreal name), through the identification, measurement and inclusion of such assets in the process of credit risk management of the bank. The research is exploratory and descriptive and it was conducted in two phases: Initially, the data collection was conducted through an electronic research sent to eight Brazilian banks, and the data were processed by descriptive analysis and content analysis. In the second phase, the research was conducted like a case analysis with the Banco Titânio, and the data were processed through the verification in loco of the current processes of the bank. The results showed that intangible assets related to Intellectual Capital are viewed by managers of banks as important informations to the process of managing credit risk, but because there is no systematic way for its inclusion in the models, these assets still are not included in the processes of credit risk management of Banks that formed the sample; therefore, we proposed a systematic way to improve the management models of banks' credit risk with the inclusion of these assets. |
publishDate |
2011 |
dc.date.issued.fl_str_mv |
2011-02-14 |
dc.date.available.fl_str_mv |
2012-01-23 2020-05-28T18:17:23Z |
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2016-03-15T19:32:31Z 2020-05-28T18:17:23Z |
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info:eu-repo/semantics/masterThesis |
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masterThesis |
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Controladoria Empresarial |
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UPM |
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BR |
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Ciências Contábeis |
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Universidade Presbiteriana Mackenzie |
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