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Advisor(s)
Abstract(s)
Num momento em que angola procura firmar-se no contexto africano e mundial, tem-se observado medidas macroeconómicas e financeiras com o objetivo de impactar a vida social da população e políticas de diversificação da economia com vista a redução da exposição na dependência acentuada no crude, captando investimentos estrangeiros, criando um ambiente favorável de negócios, onde os bancos são chamados a exercer o seu papel na facilitação do crédito as empresas e famílias, nas transações monetárias criando maior fluidez no comércio de bens e serviços.
A presente dissertação está centrada na análise da estrutura de capital e rendibilidade do setor bancário angolano no período 2016 a 2020, pelo que, permitiu fazer um estudo de caso nos bancos BAI, BFA, BMA e BIC. Tem como objetivo principal analisar a estrutura de capital e rendibilidade do setor bancário angolano, bem como fazer uma breve comparação com o banco português Millennium BCP.
Aborda-se neste trabalho a génese dos acordos de Basileia, desde as limitações e a evolução entre o primeiro e o terceiro acordo, desenvolvendo-se os conceitos dos diferentes rácios até a sua aplicação com o objetivo de elucidar os níveis de rendibilidade do setor bancário angolano no período citado.
Como delineamento do estudo utilizou-se a pesquisa descritiva, com abordagem quantitativa a partir de fontes bibliográficas, websites e pesquisa exploratória. Os dados obtidos por meio da pesquisa e das demostrações financeiras permitiram concluir: (i) O acordo de Basileia III, introduz uma nova medida de solvabilidade não ponderada pelo risco, que, ficou patente no estabelecimento de novas regras de capital mínimo em relação à sua qualidade, liquidez e absorção de prejuízo, com a finalidade de reforçar a estabilidade e o crescimento do sistema financeiro no mundo; (ii) os bancos em análise têm cumprido com todos os requisitos legais nos níveis de rácios exigidos, permitindo-lhe capacidade de gerar lucros, obtendo assim recursos financeiros para continuar com seus trabalhos de médio e longo prazo, reduzindo a exposição aos riscos; (iii) a rendibilidade do setor bancário em angola no período em análise foi positiva.
At a time when Angola is seeking to establish itself in the African and world context, macroeconomic and financial measures have been observed with the objective of impacting the social life of the population and policies to diversify the economy with a view to reducing exposure to the accentuated dependence on crude oil, attracting foreign investments, creating a favorable business environment, where banks are called upon to play their role in facilitating credit to companies and families, in monetary transactions, creating greater fluidity in the trade of goods and services. This dissertation is focused on the analysis of the capital structure and profitability of the Angolan banking sector in the period from 2016 to 2020, which allowed for a case study to be carried out in BAI, BFA, BMA and BIC banks. Its main objective is to analyze the capital structure and profitability of the Angolan banking sector, as well as to make a brief comparison with the Portuguese bank Millennium BCP. The genesis of the Basel agreements was addressed, from the limitations and evolution between the first and the third agreement, the concepts of the different ratios were developed until their application with the aim of elucidating the profitability levels of Angolan banking sector in the period quoted. As study design, descriptive research was used, with a quantitative approach from bibliographic sources, websites and exploratory research. The data obtained through the research and financial statements allowed us to conclude: (i) The Basel III agreement introduces a new measure of non-risk-weighted solvency, which was evident in the establishment of new minimum capital rules in relation to its quality, liquidity and loss absorption, with the purpose of reinforcing the stability and growth of the financial system in the world; (ii) the banks under analysis have complied with all legal requirements in terms of the required ratio levels, allowing them the ability to generate profits, thus obtaining the financial resources to continue with their medium and long-term work, reducing their exposure to risks; (iii) the profitability of the banking sector in Angola in the period under review was positive.
At a time when Angola is seeking to establish itself in the African and world context, macroeconomic and financial measures have been observed with the objective of impacting the social life of the population and policies to diversify the economy with a view to reducing exposure to the accentuated dependence on crude oil, attracting foreign investments, creating a favorable business environment, where banks are called upon to play their role in facilitating credit to companies and families, in monetary transactions, creating greater fluidity in the trade of goods and services. This dissertation is focused on the analysis of the capital structure and profitability of the Angolan banking sector in the period from 2016 to 2020, which allowed for a case study to be carried out in BAI, BFA, BMA and BIC banks. Its main objective is to analyze the capital structure and profitability of the Angolan banking sector, as well as to make a brief comparison with the Portuguese bank Millennium BCP. The genesis of the Basel agreements was addressed, from the limitations and evolution between the first and the third agreement, the concepts of the different ratios were developed until their application with the aim of elucidating the profitability levels of Angolan banking sector in the period quoted. As study design, descriptive research was used, with a quantitative approach from bibliographic sources, websites and exploratory research. The data obtained through the research and financial statements allowed us to conclude: (i) The Basel III agreement introduces a new measure of non-risk-weighted solvency, which was evident in the establishment of new minimum capital rules in relation to its quality, liquidity and loss absorption, with the purpose of reinforcing the stability and growth of the financial system in the world; (ii) the banks under analysis have complied with all legal requirements in terms of the required ratio levels, allowing them the ability to generate profits, thus obtaining the financial resources to continue with their medium and long-term work, reducing their exposure to risks; (iii) the profitability of the banking sector in Angola in the period under review was positive.
Description
Mestrado em Controlo de Gestão e dos Negócios
Keywords
Estrutura de capital Rendibilidade Tomada de decisão Sistema financeiro Exposição aos riscos Capital structure Profitability Decision making Financial system Exposure to risks
Citation
Malungo, Q. S. (2022) Estrutura de capital e rendibilidade do setor bancário angolano - 2016 a 2020. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15368