[PDF] Top 20 Analysis of the Disclosure Level by Brazilian Financial Institutions Following the Basel Capital

... Convergence of Capital Measurement and Capital Standards: a Revised Framework” publicado em junho de 2004, a quantidade de informações se reduziu ... See full document

... imposed by the regulators creates noise in the information, not helping in the elimination of the level of ex ante uncertainty on the companies’ ...model ... See full document

... less capital for reserves – the relaxation and the long implementation period of the new requests should cause ...concern. The fact that the relaxation is rather ... See full document

... or financial costs assuming normal distribution might be a false estimation of what will occur in reality in businesses resulting on a poor valuation ...is the discounted cash flow. Depending on how ... See full document

... that capital markets have a depth and prevalence in line with the development of the ...countries. The capital markets, which support development with their functions on ... See full document

... voluntary disclosure, cost of equity capital and also on the relationship between ...sample of non-financial Brazilian listed firms covered by analysts between 2008 ... See full document

... O artigo objetiva identificar os determinantes do nível de evidenciação, no que tange às informações recomendas pelo Pilar 3 do Acordo de Basileia 2, para as 100 maiores instituições bancárias atuantes no Brasil em 2010. ... See full document

... culminando no processo que Bourdieu (2001) 4 denominou reflexividade, ou seja, o conhecimento da estrutura e a dinâmica conceitual de seu campo de estudos. Os temas ou assun[r] ... See full document

... investigates the role of banking supervision in the recognition and disclosure of impairment of financial ...Specifically, disclosure practices are compared between ... See full document

... presents the concept that companies pursue CSR policies in order to achieve validity from the shareholders and to a large extent, the ...acknowledges the contribution of stakeholder ... See full document

... on the basis of our analysis of ESV data from a pre- and post-crisis perspective, social capital has almost certainly become more important in Iceland in a variety of ways, from ... See full document

... As Propriedades para Investimento, são ativos que estão na empresa com o fim de produzir benefícios futuros por sua geração de renda. Diferenciam-se dos imobilizados pelo fato de gerarem fluxos de caixa altamente ... See full document

... on the questionnaire used in the study "Pilot Knowledge Management Practices Survey," (CFL ...list of practices which can be used in Knowledge Management, taken as representative of ... See full document

... Addressing the issue specifically to the Mexican reality, Orozco, Yansura and Carmichael (2014) state the theme as very important for Mexico, where only one out of every three adults has a ... See full document

... and Financial Rules 118.2 and 118.3 stipulate that the unforeseen and extraordinary expenses to be financed by the Working Capital Fund include expenses of a program that were ... See full document

... examines the relationship between constitutionally mandated funds for financing regional development in Brazil and the regional financial institutions that manage ...fraction of federal ... See full document

... Lastly, the total assets turnover indicates how efficiently a company is in deploying its assets or, in other words, the amount of sales generated per monetary unit of ...on the ... See full document

... on the results from this empirical study two issues remain unresolved and can therefore be relevant for future research: (1) The impact of reduction of RWAs and non-core core assets on ... See full document

... assess the financial literacy level of SME’s managers and owners, it was conducted a questionnaire, which is mostly similar to International Survey of Adult Financial Literacy ... See full document

... set of sustainability indicators applied to Brazilian Higher Education Institutions (HEINS) to serve as a tool for measuring and disclosing sustainability practices and ...content analysis. As ... See full document