INFLUENCE OF THE GLOBAL FINANCIAL CRISIS IN ECONOMIC STRUCTURE OF THE BRAZILIAN BANKING FINANCIAL INSTITUTIONS AND THEIR REFLECTIONS IN BASEL INDEX: A COMPARATIVE APPROACH

• Autor(a) principal: Almeida, Mário Sérgio de
• Data de Publicação: 2012
• Outros Autores: Amaral, Hudson Fernandes, Francisco, Jose Roberto de Souza, Bertucci, Luiz Alberto
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de contabilidade e organizações
• Texto Completo: https://www.revistas.usp.br/rco/article/view/52668
• topic: Instituições Financeiras; Índice de Basiléia; Crise Financeira.; Financial Institutions; Index Basel; Financial Crisis.

Amid Credit Crisis that hit financial institutions in several countries between 2008 and 2009, this study aims to examine their effects on the largest Brazilian banks, conducting a study to understand what aspects are involved. And yet, do a survey of the BIS ratio of the first quarter of 2006 until the last quarter of 2011 to assess the impact on the content and variation in the Balance Sheet which contributed to the changes in the index. Its main issue: what is the impact of the credit crisis on the results of the balance sheets of financial institutions, and examining how changes in the BIS ratio? Aims to identify the consequences of the worsening global financial crisis in the index of Basel II on Financial Institutions. It was felt a great influence of Credit Risk in the composition of the Risk of Domestic financial institutions. Risk that intensified after the impact of the crisis, indeed justifiable given the difficulty in obtaining external credit.