Motivos que levam as instituições financeiras brasileiras a deixarem de utilizar a opção do Hedge Accounting
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do Mackenzie |
Texto Completo: | http://dspace.mackenzie.br/handle/10899/27905 |
Resumo: | The main objective of this research is to identify the reasons that are capable of influencing and leading Brazilian banks not to classify their derivative protection instruments (Economic Hedge) as Hedge Accounting. An exploratory qualitative research was carried out through semi-structured interviews with content analysis with people groups from financial institutions in segments S1 and S3 (BACEN criteria), external consulting companies and external audit. As a result of this research, it was identified that the factors that hinder the implementation of Hedge Accounting operations are the difficulty of S3-sized banks in relation to S1-sized banks in the processes of understanding the accounting standards related to Hedge Accounting and effectiveness testing procedures as well as the perception of cost and benefit of the tool in the company's accounting decisions. As practical implications of this work, it can be mentioned that the research was limited to validating the existing problems by conducting individual interviews, therefore it is not free from specific situations experienced and reported by the interviewees. As an academic contribution, the theories of disclosure and institutional theory related to aspects of influence on accounting decision-making will be reviewed. |
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2021-01-14T15:17:46Z2021-02-08T22:02:00Z2021-02-08T22:02:00Z2020-07-20AMARAL, Rodrigo Selingardi do. Motivos que levam as instituições financeiras brasileiras a deixarem de utilizar a opção do Hedge Accounting. 2020. 84 f. Dissertação (Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo. 2020.http://dspace.mackenzie.br/handle/10899/27905The main objective of this research is to identify the reasons that are capable of influencing and leading Brazilian banks not to classify their derivative protection instruments (Economic Hedge) as Hedge Accounting. An exploratory qualitative research was carried out through semi-structured interviews with content analysis with people groups from financial institutions in segments S1 and S3 (BACEN criteria), external consulting companies and external audit. As a result of this research, it was identified that the factors that hinder the implementation of Hedge Accounting operations are the difficulty of S3-sized banks in relation to S1-sized banks in the processes of understanding the accounting standards related to Hedge Accounting and effectiveness testing procedures as well as the perception of cost and benefit of the tool in the company's accounting decisions. As practical implications of this work, it can be mentioned that the research was limited to validating the existing problems by conducting individual interviews, therefore it is not free from specific situations experienced and reported by the interviewees. As an academic contribution, the theories of disclosure and institutional theory related to aspects of influence on accounting decision-making will be reviewed.Este trabalho tem como principal objetivo o de identificar quais os motivos que são capazes de influenciar e levar os bancos brasileiros a não classificar seus instrumentos derivativos de proteção (Hedge Econômico) como Hedge Accounting. Foi realizada uma pesquisa qualitativa exploratória via intermédio de entrevistas semiestruturadas com análise de conteúdo com pessoas grupos de instituições financeiras de segmentos S1 e S3 (critério BACEN), empresas de consultoria externa e auditoria externa. Como resultado desta pesquisa foi identificado que os fatores que dificultam a implementação de operações de Hedge Accounting são a dificuldade de bancos de porte S3 com relação aos bancos de porte S1 nos processos de entendimento das normas contábeis relativas ao Hedge Accounting e procedimentos de teste de efetividade bem como na percepção de custo e benefício da ferramenta nas decisões contábeis da empresa. Como implicações práticas deste trabalho pode ser citado que a pesquisa se limitou a validar as problemáticas existentes realizando entrevistas individuais, portanto não está livre de situações específicas vividas e relatadas pelos entrevistados. Como contribuição acadêmica, será revista as teorias da divulgação e teoria institucional relacionada aos aspectos da influência nas tomadas de decisões contábeis.application/pdfporUniversidade Presbiteriana MackenzieControladoria e Finanças EmpresariaisUPMBrasilCentro de Ciências Sociais e Aplicadas (CCSA)http://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessderivativoshedge accountingbancos brasileirosCOSIFIFRSIASBCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISMotivos que levam as instituições financeiras brasileiras a deixarem de utilizar a opção do Hedge Accountinginfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisDultra-de-Lima, Ronaldo Gomes http://lattes.cnpq.br/2612427384247044Geron, Cecilia Moraes Santostasohttp://lattes.cnpq.br/1581460546752349Oliveira, Eric Barreto dehttp://lattes.cnpq.br/9295451289108809http://lattes.cnpq.br/9882479493934724Amaral, Rodrigo Selingardi dohttp://tede.mackenzie.br/jspui/bitstream/tede/4539/5/RODRIGO%20SELINGARDI%20DO%20AMARAL.pdfderivativeshedge accountingbrazilian banksCOSIFIFRSIASBreponame:Biblioteca Digital de Teses e Dissertações do Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIE10899/279052021-02-08 19:02:00.225Biblioteca Digital de Teses e Dissertaçõeshttp://tede.mackenzie.br/jspui/PRI |
dc.title.por.fl_str_mv |
Motivos que levam as instituições financeiras brasileiras a deixarem de utilizar a opção do Hedge Accounting |
title |
Motivos que levam as instituições financeiras brasileiras a deixarem de utilizar a opção do Hedge Accounting |
spellingShingle |
Motivos que levam as instituições financeiras brasileiras a deixarem de utilizar a opção do Hedge Accounting Amaral, Rodrigo Selingardi do derivativos hedge accounting bancos brasileiros COSIF IFRS IASB CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Motivos que levam as instituições financeiras brasileiras a deixarem de utilizar a opção do Hedge Accounting |
title_full |
Motivos que levam as instituições financeiras brasileiras a deixarem de utilizar a opção do Hedge Accounting |
title_fullStr |
Motivos que levam as instituições financeiras brasileiras a deixarem de utilizar a opção do Hedge Accounting |
title_full_unstemmed |
Motivos que levam as instituições financeiras brasileiras a deixarem de utilizar a opção do Hedge Accounting |
title_sort |
Motivos que levam as instituições financeiras brasileiras a deixarem de utilizar a opção do Hedge Accounting |
author |
Amaral, Rodrigo Selingardi do |
author_facet |
Amaral, Rodrigo Selingardi do |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Dultra-de-Lima, Ronaldo Gomes |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/2612427384247044 |
dc.contributor.referee1.fl_str_mv |
Geron, Cecilia Moraes Santostaso |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/1581460546752349 |
dc.contributor.referee2.fl_str_mv |
Oliveira, Eric Barreto de |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/9295451289108809 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/9882479493934724 |
dc.contributor.author.fl_str_mv |
Amaral, Rodrigo Selingardi do |
contributor_str_mv |
Dultra-de-Lima, Ronaldo Gomes Geron, Cecilia Moraes Santostaso Oliveira, Eric Barreto de |
dc.subject.por.fl_str_mv |
derivativos hedge accounting bancos brasileiros COSIF IFRS IASB |
topic |
derivativos hedge accounting bancos brasileiros COSIF IFRS IASB CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
The main objective of this research is to identify the reasons that are capable of influencing and leading Brazilian banks not to classify their derivative protection instruments (Economic Hedge) as Hedge Accounting. An exploratory qualitative research was carried out through semi-structured interviews with content analysis with people groups from financial institutions in segments S1 and S3 (BACEN criteria), external consulting companies and external audit. As a result of this research, it was identified that the factors that hinder the implementation of Hedge Accounting operations are the difficulty of S3-sized banks in relation to S1-sized banks in the processes of understanding the accounting standards related to Hedge Accounting and effectiveness testing procedures as well as the perception of cost and benefit of the tool in the company's accounting decisions. As practical implications of this work, it can be mentioned that the research was limited to validating the existing problems by conducting individual interviews, therefore it is not free from specific situations experienced and reported by the interviewees. As an academic contribution, the theories of disclosure and institutional theory related to aspects of influence on accounting decision-making will be reviewed. |
publishDate |
2020 |
dc.date.issued.fl_str_mv |
2020-07-20 |
dc.date.accessioned.fl_str_mv |
2021-01-14T15:17:46Z 2021-02-08T22:02:00Z |
dc.date.available.fl_str_mv |
2021-02-08T22:02:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
AMARAL, Rodrigo Selingardi do. Motivos que levam as instituições financeiras brasileiras a deixarem de utilizar a opção do Hedge Accounting. 2020. 84 f. Dissertação (Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo. 2020. |
dc.identifier.uri.fl_str_mv |
http://dspace.mackenzie.br/handle/10899/27905 |
identifier_str_mv |
AMARAL, Rodrigo Selingardi do. Motivos que levam as instituições financeiras brasileiras a deixarem de utilizar a opção do Hedge Accounting. 2020. 84 f. Dissertação (Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo. 2020. |
url |
http://dspace.mackenzie.br/handle/10899/27905 |
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por |
language |
por |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
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http://creativecommons.org/licenses/by-nc-nd/4.0/ |
eu_rights_str_mv |
openAccess |
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application/pdf |
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Universidade Presbiteriana Mackenzie |
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Controladoria e Finanças Empresariais |
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UPM |
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Brasil |
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Centro de Ciências Sociais e Aplicadas (CCSA) |
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Universidade Presbiteriana Mackenzie |
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MACKENZIE |
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MACKENZIE |
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Biblioteca Digital de Teses e Dissertações do Mackenzie |
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Biblioteca Digital de Teses e Dissertações do Mackenzie |
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