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Authors
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Abstract(s)
O presente trabalho tem como objetivo fundamental analisar os modelos de previsão de falência no sector bancário em Cabo Verde com base nos rácios financeiros, utilizando os três modelos: univariados, multivariantes discriminantes e multivariantes logísticos. O modelo de prevenção contra falência, surgiu desde a antiguidade, como um instrumento valioso para avaliar a condição financeira de uma entidade, para que os gestores possam tomar a melhor decisão. Edward Altman (1968) é um dos primeiros pioneiros na história a construir um modelo do género, designado de Z-Score. Após o surgimento deste instrumento, surgiram outras pessoas de diversas áreas que deram continuidade com a mesma estratégia. No sector bancário existem vários riscos, pelo qual não existe uma estabilidade financeira permanente. A crise financeira nos meados 2008-2009 teve impacto negativo em vários países, principalmente nos grandes bancos como é o caso de o “Lehman Brothers”, nos Estados Unidos da América, assim como nos países europeus. Este trabalho será realizado com o intuito de analisar a saúde financeira dos bancos cabo verdianos com base na aplicação dos modelos descritivos, análise dos principais rácios e também fazer uma breve análise de risco de crédito. Em Cabo Verde, o sistema financeiro é regulado e supervisionado pelo Banco de Cabo Verde (BCV).
Abstract: The present work has as its fundamental objective in analyzing the bankruptcy prediction models based on financial ratios, using the three models: univariate, multivariant discriminant and multivariant logistic. Bankruptcy prevention model has emerged since ancient times, as a valuable tool to assess the financial condition of an entity, so that managers can make the best decision. Edward Altman (1968) was the first in history to develop such a model, called Z-Score. Followers from various areas quickly emerged and adopted the same strategy.In the banking sector there are several risks, for which it is the subject, and in the financial world there is no permanent financial stability. The financial crisis that has been felt in several countries since 2008, caused the bankruptcy of several financial institutions and had a negative impact on large world banks, for example the "Lehman Brothers" in the United States of America, as well as in European countries.The aim of this work is to analyze the financial health of Cape Verdean banks based on the application of descriptive models, analysis of the main ratios and a brief analysis of credit risk. In Cape Verde the financial system is regulated and supervised by Banco de Cabo Verde (BCV).
Abstract: The present work has as its fundamental objective in analyzing the bankruptcy prediction models based on financial ratios, using the three models: univariate, multivariant discriminant and multivariant logistic. Bankruptcy prevention model has emerged since ancient times, as a valuable tool to assess the financial condition of an entity, so that managers can make the best decision. Edward Altman (1968) was the first in history to develop such a model, called Z-Score. Followers from various areas quickly emerged and adopted the same strategy.In the banking sector there are several risks, for which it is the subject, and in the financial world there is no permanent financial stability. The financial crisis that has been felt in several countries since 2008, caused the bankruptcy of several financial institutions and had a negative impact on large world banks, for example the "Lehman Brothers" in the United States of America, as well as in European countries.The aim of this work is to analyze the financial health of Cape Verdean banks based on the application of descriptive models, analysis of the main ratios and a brief analysis of credit risk. In Cape Verde the financial system is regulated and supervised by Banco de Cabo Verde (BCV).
Description
Dissertação de mestrado em Contabilidade e Gestão das Instituições Financeiras
Keywords
Modelos de prevenção de falência Sector bancário Rácios financeiros Riscos bancários Bankruptcy prevention models Banking sector Financial ratios Banking risks
Citation
Varela, S. P. M. (2024) Aplicação dos modelos de previsão da falência no sector bancário em Cabo Verde [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17333