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Authors
Advisor(s)
Abstract(s)
O propósito da dissertação que nos propomos desenvolver encontra-se relacionado com os acontecimentos do passado ano de 2014 no Banco Espírito Santo, dado ser um caso atual e diretamente relacionado com as temáticas abordadas ao longo do curso. Os últimos acontecimentos no Banco Espírito Santo revelaram a instabilidade, falta de controlo e rigor nas contas divulgadas pelas instituições financeiras portuguesas. A pesquisa e estudo que pretendemos realizar baseia-se na análise dos Relatórios e Contas divulgados durante os últimos 10 anos, analisando não só o desempenho económico e financeiro, como também as mensagens transmitidas pelo Conselho de Administração e Comissão executiva, a notação de rating atribuída ao longo dos anos. Ambicionamos também avaliar as medidas tomadas pelas instituições de supervisão envolvidas a fim de percebermos se existiram falhas. Com esta análise, ambicionamos interpretar as variações ao longo dos anos, por forma a percebermos os pequenos indícios da verdadeira situação no Banco Espírito Santo.
The purpose of this study has is focus on events that occur in 2014 over the Banco Espírito Santo, a subject that is fresh in the Portuguese society and at the same time is strictly connected with the course. The last years of this institution revealed the instability, lack of control and a great collection of doubts over the financial statements of Portuguese financial institutions. What we intend to do is a research based on the financial reports of Banco Espírito Santo over the last ten years, focused on the economic performance, administration public communications and the rating over the years. We also pretend to evaluate the measures applied by the supervision authorities, in order to detect what they could miss on the collapse of BES. With this study, we aim to make an analysis on the variations over the years, in order to verify the signs of the failure in 2014.
The purpose of this study has is focus on events that occur in 2014 over the Banco Espírito Santo, a subject that is fresh in the Portuguese society and at the same time is strictly connected with the course. The last years of this institution revealed the instability, lack of control and a great collection of doubts over the financial statements of Portuguese financial institutions. What we intend to do is a research based on the financial reports of Banco Espírito Santo over the last ten years, focused on the economic performance, administration public communications and the rating over the years. We also pretend to evaluate the measures applied by the supervision authorities, in order to detect what they could miss on the collapse of BES. With this study, we aim to make an analysis on the variations over the years, in order to verify the signs of the failure in 2014.
Description
Mestrado em Contabilidade e Análise Financeira
Keywords
Banco de Portugal Rating Sistema financeiro português Supervisão Falências bancárias Portuguese financial system Supervision Banks failures.