| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.83 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
O branqueamento de capitais é um crime económico com impacto a nível mundial que afeta negativamente o desenvolvimento económico dos países, podendo corromper por completo os sistemas políticos e financeiros e, em última instância, colapsar a economia. Sendo assim, várias instituições têm vindo a cooperar cada vez mais, no sentido de regulamentar e criar práticas de prevenção destas atividades. A sustentação deste trabalho baseia-se inicialmente numa revisão da literatura, fazendo-se um enquadramento teórico dos conceitos relacionados com o tema, as fases, os métodos e as técnicas do branqueamento de Capitais. De modo a analisar o efeito da implementação dos regulamentos contra o branqueamento de capitais no desempenho financeiro dos bancos comerciais em Portugal, foi abordado o impacto do branqueamento de capitais nas instituições financeiras, nomeadamente procurar saber qual a posição dos bancos comerciais perante o branqueamento de capitais, os custos e os benefícios de implementação do regulamento contra o branqueamento de capitais. O combate ao branqueamento de capitais é uma realidade global, logo deve ser abordado na íntegra e, neste sentido, foi efetuada uma abordagem à nível nacional e internacional. Para a concretização dos objetivos propostos, e dada a necessidade de aprofundar os conhecimentos sobre a teoria à volta da problemática do branqueamento de capitais, a metodologia incidiu sobre uma pesquisa de carácter exploratório e descritivo, utilizando fontes de dados primários e secundários, tendo focalizado em bancos comerciais portugueses. Para a análise dos dados recolhidos efetuou-se uma análise estatística univariada e bivariada. Os resultados da aplicação do modelo de identificação dos impactos dos regulamentos contra o branqueamento de capitais no desempenho financeiro dos bancos foram obtidos através da análise do coeficiente de correlação de Pearson. Pode-se assim dizer que as hipóteses de investigação colocadas foram suportadas, ou seja, existe uma associação positiva entre as medidas aplicadas no programa de compliance contra o branqueamento de capitais e os relatórios bancários, os custos operacionais e os custos de monitorização de transações.
Money laundering is an economic crime with a global impact that negatively affects countries' economic development, which could completely corrupt political and financial systems and ultimately collapse the economy. Thus, several institutions have been increasingly cooperating in order to regulate and create practices to prevent these activities. The support of this work is based initially on a literature review, making a theoretical framework of concepts related to the theme, phases, methods and techniques of money laundering. In order to analyse the effect of the anti-money laundering regulations on the financial performance of commercial banks in Portugal, the impact of money laundering on financial institutions was approached, including the matter of commercial banks status regarding money laundering, the costs and benefits of implementing the anti-money laundering regulation. The fight against money laundering is a global reality, so it must be addressed in its entirety and, for this reason, a national and international approach has been taken. In order to achieve the proposed objectives and given the need to deepen the knowledge about the theory around the problem of money laundering, the methodology focuses on an exploratory and descriptive research, using primary and secondary data sources, focusing on portuguese commercial banks. For the analysis of the data collected, a univariate and bivariate statistical analysis was performed. The results of this study were obtained through Pearson's correlation coefficient analysis. It can be said that the research hypotheses put forward have been supported, i.e., there is a positive association between the measures implemented in the anti-money laundering compliance program and bank reports, operational costs and transaction monitoring costs.
Money laundering is an economic crime with a global impact that negatively affects countries' economic development, which could completely corrupt political and financial systems and ultimately collapse the economy. Thus, several institutions have been increasingly cooperating in order to regulate and create practices to prevent these activities. The support of this work is based initially on a literature review, making a theoretical framework of concepts related to the theme, phases, methods and techniques of money laundering. In order to analyse the effect of the anti-money laundering regulations on the financial performance of commercial banks in Portugal, the impact of money laundering on financial institutions was approached, including the matter of commercial banks status regarding money laundering, the costs and benefits of implementing the anti-money laundering regulation. The fight against money laundering is a global reality, so it must be addressed in its entirety and, for this reason, a national and international approach has been taken. In order to achieve the proposed objectives and given the need to deepen the knowledge about the theory around the problem of money laundering, the methodology focuses on an exploratory and descriptive research, using primary and secondary data sources, focusing on portuguese commercial banks. For the analysis of the data collected, a univariate and bivariate statistical analysis was performed. The results of this study were obtained through Pearson's correlation coefficient analysis. It can be said that the research hypotheses put forward have been supported, i.e., there is a positive association between the measures implemented in the anti-money laundering compliance program and bank reports, operational costs and transaction monitoring costs.
Description
Mestrado em Contabilidade e Gestão de Instituições Financeiras
Keywords
Branqueamento de capitais Prevenção Regulamentação Banco Money laundering Prevention Regulation Bank