DISCLOSURE OF THE OPERATIONAL RISK IN BANKING INSTITUTIONS LISTED ON BM&FBOVESPA

The objective of this article was to analyze compliance with the requirements of the Basel Committee on Banking Supervision for the disclosure of operational risks through an analysis of the risk reports of the banking institutions that are listed on BM & FBovespa. The research is justified...

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Principais autores: Melo, Hildegardo Pedro Araújo de, Leitão, Carla Renata Silva
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/10061
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institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language por
format Online
author Melo, Hildegardo Pedro Araújo de
Leitão, Carla Renata Silva
spellingShingle Melo, Hildegardo Pedro Araújo de
Leitão, Carla Renata Silva
DISCLOSURE OF THE OPERATIONAL RISK IN BANKING INSTITUTIONS LISTED ON BM&FBOVESPA
author_facet Melo, Hildegardo Pedro Araújo de
Leitão, Carla Renata Silva
author_sort Melo, Hildegardo Pedro Araújo de
title DISCLOSURE OF THE OPERATIONAL RISK IN BANKING INSTITUTIONS LISTED ON BM&FBOVESPA
title_short DISCLOSURE OF THE OPERATIONAL RISK IN BANKING INSTITUTIONS LISTED ON BM&FBOVESPA
title_full DISCLOSURE OF THE OPERATIONAL RISK IN BANKING INSTITUTIONS LISTED ON BM&FBOVESPA
title_fullStr DISCLOSURE OF THE OPERATIONAL RISK IN BANKING INSTITUTIONS LISTED ON BM&FBOVESPA
title_full_unstemmed DISCLOSURE OF THE OPERATIONAL RISK IN BANKING INSTITUTIONS LISTED ON BM&FBOVESPA
title_sort disclosure of the operational risk in banking institutions listed on bm&fbovespa
description The objective of this article was to analyze compliance with the requirements of the Basel Committee on Banking Supervision for the disclosure of operational risks through an analysis of the risk reports of the banking institutions that are listed on BM & FBovespa. The research is justified by the importance of information about risk in decision making, which makes salutary the adequate disclosure of this event. To reach the proposed objective, the risk management reports made available by the banking institutions listed on the Bovespa in 2014 were analyzed. The research was developed through content analysis, according to the pre-analysis, exploration, treatment, inference and interpretation of the secondary data . The sample was composed of 26 banks listed on the BM & FBovespa in 2015, separated by the Traditional Market and Corporate Governance Level segments. The results revealed that Brazilian banking institutions are adhering to the recommendations of the Basel Committee. However, the comparability tests among the sampled groups point out that the banking institutions belonging to the differentiated levels of governance do not present a better transparency for disclosure of operational risks in relation to the institutions belonging to the BM & FBovespa's traditional market. This result is in line with the idea that the BM & FBovespa's differentiated levels, offered in the market to give investors greater security, are more transparent.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2018
url https://periodicos.ufrn.br/ambiente/article/view/10061
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spelling oai:periodicos.ufrn.br:article-100612019-10-09T22:30:00Z DISCLOSURE OF THE OPERATIONAL RISK IN BANKING INSTITUTIONS LISTED ON BM&FBOVESPA DIVULGACIÓN DE RIESGO OPERACIONAL EN LAS INSTITUCIONES BANCARIAS EN LA BM&FBOVESPA DISCLOSURE DO RISCO OPERACIONAL NAS INSTITUIÇÕES BANCÁRIAS LISTADAS NA BM&FBOVESPA Melo, Hildegardo Pedro Araújo de Leitão, Carla Renata Silva Disclosure. Operational Risk. Banking Institutions. Bovespa Segments Divulgación. El Riesgo Operacional. Las Instituciones Bancarias. Segmentos Bovespa. Evidenciação. Risco Operacional. Instituições Bancárias. Segmentos Bovespa. The objective of this article was to analyze compliance with the requirements of the Basel Committee on Banking Supervision for the disclosure of operational risks through an analysis of the risk reports of the banking institutions that are listed on BM & FBovespa. The research is justified by the importance of information about risk in decision making, which makes salutary the adequate disclosure of this event. To reach the proposed objective, the risk management reports made available by the banking institutions listed on the Bovespa in 2014 were analyzed. The research was developed through content analysis, according to the pre-analysis, exploration, treatment, inference and interpretation of the secondary data . The sample was composed of 26 banks listed on the BM & FBovespa in 2015, separated by the Traditional Market and Corporate Governance Level segments. The results revealed that Brazilian banking institutions are adhering to the recommendations of the Basel Committee. However, the comparability tests among the sampled groups point out that the banking institutions belonging to the differentiated levels of governance do not present a better transparency for disclosure of operational risks in relation to the institutions belonging to the BM & FBovespa's traditional market. This result is in line with the idea that the BM & FBovespa's differentiated levels, offered in the market to give investors greater security, are more transparent. El objetivo de este artículo buscó analizar el cumplimiento de las exigencias del Comité de Supervisión Bancaria de Basilea para la revelación de los riesgos operativos, a través de un análisis sobre los informes de riesgo de las instituciones bancarias que se listan en la BM & FBovespa. La investigación está justificada por la importancia de la información sobre el riesgo en la toma de decisiones, lo que hace saludable la adecuada evidencia de ese evento. Para alcanzar el objetivo propuesto, se analizaron los informes de gestión de riesgos ofrecidos por las instituciones bancarias listadas en la Bovespa en 2014. La investigación se desarrolló a través del análisis de contenido, según el preanálisis, explotación, tratamiento, inferencia e interpretación de los datos secundarios. La muestra fue compuesta por 26 bancos listados en la BM & FBovespa en 2015, separados por los segmentos Mercado Tradicional y Nivel de Gobierno Corporativo. Los resultados revelaron que las instituciones bancarias brasileñas guardan adherencia con las recomendaciones del Comité de Basilea. Sin embargo, las pruebas de comparabilidad entre los grupos de la muestra apunta que las instituciones bancarias pertenecientes a los niveles diferenciados de gobernanza no presentan una mejor transparencia para divulgar los riesgos operativos en relación a las instituciones pertenecientes al mercado tradicional de la BM & FBovespa. Este resultado va en contra de la idea de que los niveles diferenciados de BM & FBovespa, ofrecidos en el mercado para dar una mayor seguridad al inversor, sean más transparentes. O objetivo deste artigo buscou analisar o cumprimento das exigências do Comitê de Supervisão Bancária da Basileia para o disclosure dos riscos operacionais, através de uma análise sobre os relatórios de risco das instituições bancárias que estão listadas na BM&FBovespa. A pesquisa é justificada pela importância da informação sobre o risco na tomada de decisão, o que torna salutar a adequada evidenciação desse evento. Para atingir o objetivo proposto, foram analisados os relatórios de gerenciamento de risco disponibilizados pelas instituições bancárias listadas na Bovespa em 2014. A pesquisa se desenvolveu através da análise de conteúdo, segundo a pré-análise, exploração, tratamento, inferência e interpretação dos dados secundários. A amostra foi composta por 26 bancos listados na BM&FBovespa em 2015, separados pelos segmentos Mercado Tradicional e Nível de Governança Corporativa. Os resultados revelaram que as instituições bancárias brasileiras guardam aderência com as recomendações do Comitê da Basileia. Todavia, os testes de comparabilidade entre os grupos da amostra apontam que as instituições bancárias pertencentes aos níveis diferenciados de governança não apresentam uma melhor transparência para divulgação dos riscos operacionais em relação às instituições pertencentes ao mercado tradicional da BM&FBovespa. Esse resultado vai de encontro à ideia de que os níveis diferenciados da BM&FBovespa, ofertados no mercado para dar uma maior segurança ao investidor, sejam mais transparentes.   Portal de Periódicos Eletrônicos da UFRN 2018-01-09 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/10061 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 10 No. 1 (2018): Jan./Jun.; 223-238 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 10 Núm. 1 (2018): Jan./Jun.; 223-238 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 10 n. 1 (2018): Jan./Jun.; 223-238 2176-9036 10.21680/2176-9036.2018v10n1 por https://periodicos.ufrn.br/ambiente/article/view/10061/9108 Copyright (c) 2018 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036

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