Impacto da adoção da IFRS 9 nos indicadores econômico-financeiros dos principais bancos no Brasil
Tipo
Dissertação
Data de publicação
2020-08-26
Periódico
Citações (Scopus)
Autores
Oliveira, Fabio Bassi de
Orientador
Mendonça Neto, Octavio Ribeiro de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Segura, Liliane Cristina
Weffort, Elionor Farah Jreige
Weffort, Elionor Farah Jreige
Programa
Controladoria e Finanças Empresariais
Resumo
In view of the expectation for the adoption by the Brazilian Central Bank of the
international accounting standard IFRS 9 - Financial Instruments, this research
purposes to verify, for the main Brazilian banks, whether the economic and financial
indicators obtained from the financial statements prepared under the new IFRS 9
requirements improved when compared to the indicators under the Brazilian Central
Bank standards (Cosif). It was considered as an improvement on an indicator only
when the mean score of this indicator under the IFRS standard resulted in an enhanced
indicator when compared to the mean score of the indicator obtained under Cosif
standards and if the result of the Wilcoxon’s Sign test is statistically relevant for a 5%
significance level. A descriptive and empirical-analytical research was carried out,
considering as the primary source of data the financial statements disclosed by nine
of the main banks in Brazil, in both accounting standards. The result of the Wilcoxon’s
Sign nonparametric test is statistically significant and indicated improvement, in the
IFRS view, for three of the six analysed indicators, specifically Financial Independence,
Credit Participation and Leverage, as the Equity and Credit Operations lines where
identified as the main causes these variations.
Descrição
Palavras-chave
IFRS 9 , indicadores econômico-financeiros , instrumentos financeiros , perda esperada
Assuntos Scopus
Citação
OLIVEIRA, Fabio Bassi de. Impacto da adoção da IFRS 9 nos indicadores econômico-financeiros dos principais bancos no Brasil. 2020. 63 f. Dissertação (Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo. 2020.