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Abstract(s)
A presente dissertação foi efetuada no âmbito do Mestrado em Auditoria sob a temática os “ Acordos de Basileia e Controlo dos Riscos no Setor Bancário – O caso particular do Risco de Crédito em Portugal”. A escolha deste tema está relacionada com a extrema importância que os mesmos representam para a economia em geral e para o setor bancário em particular. Pretende-se com este trabalho apresentar os impactos no setor bancário, em particular ao nível da evolução do Risco de Crédito, bem como realçar a importância da implementação dos Acordos de Basileia e dos riscos associados ao setor bancário, relativamente aos Bancos cotados no PSI 20 da Bolsa de Lisboa (BES, BPI, BCP e Banif) a 31 de dezembro
de 2013. Esta análise será realizada em duas partes: a primeira correspondendo à revisão da literatura existente sobre o tema e a segunda recorrendo à análise dos relatórios e contas e dos relatórios de disciplina de mercado. Tendo por base os resultados obtidos no trabalho de investigação, constatou-se que o Risco de Crédito tem vindo a aumentar, sendo necessário um acompanhamento especial à análise/tratamento do mesmo, bem como uma maior fiscalização por parte do regulador.
This work was performed under / as part of the Master of Audit under the theme the "Basel Accords and Risk Control in the Banking Sector - The particular case of Credit Risk in Portugal." The choice of this theme is related to the extreme importance they have on the economy in general and the banking sector in particular. The aim of this study is to show the impact on the banking sector, particularly in terms of the evolution of credit risk, as well as to highlight the importance of implementing the Basel agreements and the risks associated with the banking sector, for the banks listed in the PSI 20 of the Lisbon Stock Exchange (BES, BPI, BCP and Banif) on December 31, 2013. This analysis will be done in two parts: the first corresponding to the review of existing literature on the subject and the second through the review of the annual reports and market discipline reports. The results obtained in research work show that the credit risk has increased, and therefore special monitoring of the examination / treatment of credit risk and greater control by the regulator are required.
This work was performed under / as part of the Master of Audit under the theme the "Basel Accords and Risk Control in the Banking Sector - The particular case of Credit Risk in Portugal." The choice of this theme is related to the extreme importance they have on the economy in general and the banking sector in particular. The aim of this study is to show the impact on the banking sector, particularly in terms of the evolution of credit risk, as well as to highlight the importance of implementing the Basel agreements and the risks associated with the banking sector, for the banks listed in the PSI 20 of the Lisbon Stock Exchange (BES, BPI, BCP and Banif) on December 31, 2013. This analysis will be done in two parts: the first corresponding to the review of existing literature on the subject and the second through the review of the annual reports and market discipline reports. The results obtained in research work show that the credit risk has increased, and therefore special monitoring of the examination / treatment of credit risk and greater control by the regulator are required.
Description
Mestrado em Auditoria
Keywords
Crédito Risco crédito Acordos de Basileia I, II e III Solvabilidade Requisitos de capital Credit Credit Risk Basel Accords I, II and III Solvency Capital requirements
Citation
Mendanha, M. A. R. (2015). Acordos de Basileia e controlo dos riscos do sector bancário – o caso particular do risco de crédito em Portugal. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/16242