Rapporti delle banche pubbliche brasiliane: Un'analisi della diffusione delle raccomandazioni di Basilea 2
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Le principali relazioni analizzate sono state la nota integrativa e la relazione sulla gestione. I requisiti di informativa del terzo pilastro sono presentati in quattordici tabelle dell'Accordo, ma questo studio ha utilizzato le nove tabelle con i requisiti di informativa relativi all'applicazione dei metodi standardizzati.
I risultati indicano che i livelli di informativa sono stati del 25% nel 2008 e del 29% nel 2009. In sintesi, l'informativa delle banche pubbliche mostra ancora un livello di trasparenza incipiente e la divulgazione delle informazioni è solitamente limitata a quelle richieste dalla normativa.
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£27.18
£28.33 -
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