Impacto da adoção da IFRS 9 nos indicadores econômico-financeiros dos principais bancos no Brasil

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dc.contributor.advisorMendonça Neto, Octavio Ribeiro de
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/6833517372823578por
dc.contributor.authorOliveira, Fabio Bassi de
dc.creator.Latteshttp://lattes.cnpq.br/7913279936883818por
dc.date.accessioned2021-01-20T19:30:26Z
dc.date.accessioned2021-02-08T22:01:59Z
dc.date.available2021-02-08T22:01:59Z
dc.date.issued2020-08-26
dc.description.abstractIn 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.eng
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dc.identifier.citationOLIVEIRA, 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.por
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/27899
dc.keywordsIFRS 9eng
dc.keywordseconomic and financial indicatorseng
dc.keywordsfinancial instrumentseng
dc.keywordsexpected losseng
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Abertopor
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectIFRS 9por
dc.subjectindicadores econômico-financeirospor
dc.subjectinstrumentos financeirospor
dc.subjectperda esperadapor
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO DE EMPRESASpor
dc.titleImpacto da adoção da IFRS 9 nos indicadores econômico-financeiros dos principais bancos no Brasilpor
dc.typeDissertaçãopor
local.contributor.board1Segura, Liliane Cristina
local.contributor.board1Latteshttp://lattes.cnpq.br/0668174679142137por
local.contributor.board2Weffort, Elionor Farah Jreige
local.contributor.board2Latteshttp://lattes.cnpq.br/3929537799335350por
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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