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Analysis of the Disclosure Level by Brazilian Financial Institutions Following the Basel Capital Accord (Basel II) – A multiple case study

Author

Listed:
  • Elizabeth de Almeida Neves Di Beneditto

    (BNDES)

  • Raimundo Nonato Sousa da Silva

    (College of IBMEC Rio de Janeiro)

Abstract

The purpose of this study is to examine the disclosure factors adopted in the annual reports of the Brazilian financial institutions. For such, the data necessary to subsidize the research will be obtained through analysis of the disclosure performed by the financial institutions selected and by semi-structured interviews conducted by the researcher with executives of these institutions and analyzed in the light of the literature on disclosure and the recommendations of the Basel II accord on transparency and disclosure. To this effect, this study intends to analyze what the adherence level of the disclosure practiced by the financial institutions is in relation to the recommendations of the Committee, so as to permit better perception of the information presented in the annual reports of these financial institutions.

Suggested Citation

  • Elizabeth de Almeida Neves Di Beneditto & Raimundo Nonato Sousa da Silva, 2008. "Analysis of the Disclosure Level by Brazilian Financial Institutions Following the Basel Capital Accord (Basel II) – A multiple case study," Brazilian Business Review, Fucape Business School, vol. 5(3), pages 181-197, September.
    • Handle: RePEc:bbz:fcpbbr:v:5:y:2008:i:3:p:181-197
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    References listed on IDEAS

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    1. Mark H. Lang & Russell J. Lundholm, 2000. "Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?," Contemporary Accounting Research, John Wiley & Sons, vol. 17(4), pages 623-662, December.
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    Cited by:

    1. Cristina Alexandrina Stefanescu, 2013. "Risk Information Disclosure In Banking System – An Overview Of Empirical Evidences," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    2. Alt Mónika Anetta, 2013. "Measuring Romanian Large FMCG Retail Chains Efficiency During the Period Economic Crisis Between 2006-2011," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    3. Corina Gavrea & Roxana Stegerean & Anamaria Marin, 2013. "The Relationship Between The Degree Of Compliance With The Corporate Governance Code And Organizational Performance: A Study On Romanian Firms," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    4. Carmen Maria Georgescu-Gut & Oana Ruxandra Bode, 2013. "Models For Optimization Of Training The Unemployed," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    5. Aurelian Sofica & Valentin Toader, 2013. "Human Resource Recruiting Techniques In Rural Tourism - Cluj County, Romania," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.

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