Motivos que levam as instituições financeiras brasileiras a deixarem de utilizar a opção do Hedge Accounting

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dc.contributor.advisorDultra-de-Lima, Ronaldo Gomes
dc.contributor.advisor1Lattes http://lattes.cnpq.br/2612427384247044por
dc.contributor.authorAmaral, Rodrigo Selingardi do
dc.creator.Latteshttp://lattes.cnpq.br/9882479493934724por
dc.date.accessioned2021-01-14T15:17:46Z
dc.date.accessioned2021-02-08T22:02:00Z
dc.date.available2021-02-08T22:02:00Z
dc.date.issued2020-07-20
dc.description.abstractThe 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.eng
dc.formatapplication/pdf*
dc.identifier.citationAMARAL, 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.por
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/27905
dc.keywordsderivativeseng
dc.keywordshedge accountingpor
dc.keywordsbrazilian bankspor
dc.keywordsCOSIFpor
dc.keywordsIFRSpor
dc.keywordsIASBpor
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Abertopor
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectderivativospor
dc.subjecthedge accountingpor
dc.subjectbancos brasileirospor
dc.subjectCOSIFpor
dc.subjectIFRSpor
dc.subjectIASBpor
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISpor
dc.titleMotivos que levam as instituições financeiras brasileiras a deixarem de utilizar a opção do Hedge Accountingpor
dc.typeDissertaçãopor
local.contributor.board1Geron, Cecilia Moraes Santostaso
local.contributor.board1Latteshttp://lattes.cnpq.br/1581460546752349por
local.contributor.board2Oliveira, Eric Barreto de
local.contributor.board2Latteshttp://lattes.cnpq.br/9295451289108809por
local.publisher.countryBrasilpor
local.publisher.departmentCentro de Ciências Sociais e Aplicadas (CCSA)por
local.publisher.initialsUPMpor
local.publisher.programControladoria e Finanças Empresariaispor
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