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Advisor(s)
Abstract(s)
O presente trabalho está na origem de um dos temas mais abordados pelo meio envolvente transacional dos bancos. Reconhecendo os últimos anos como um dos períodos mais complexos do setor bancário, tem existido uma grande transformação do core business, em que deixaram de ter apenas como fonte de rendimento a compra e venda de dinheiro.
Desta forma, a investigação tem como objetivo central a rentabilidade do setor bancário enquadrando uma recente ideologia: as comissões.
A abordagem metodológica é iniciada por um enquadramento geral dos últimos anos do setor em Portugal, seguido de uma contextualização do seu posicionamento estratégico.
Depois são descritos os vários indicadores e as suas variações de modo a incluir o risco.
Posteriormente, os indicadores são calculados tendo por base várias rúbricas das demonstrações financeiras em cinco dos principais bancos a atuar em Portugal.
Para obter as conclusões da importância da margem complementar, os cálculos são efetuados com e sem comissões e é demonstrado que sem esta fonte de rendimentos existiria mais instituições a necessitar de reestruturações ou até dissoluções, transformando assim a ideologia negativa deste tema para positiva num contexto económico.
Por fim, a visão dos resultados, incluindo métricas de risco, permite minimizar oscilações de anos atípicos, apresentando resultados mais conservadores, e mais exemplificativos do intervalo de anos estudados.
Em suma, esta dissertação tem como finalidade apresentar um estudo da importância das comissões na sustentabilidade do setor financeiro.
The present work is at the origin of one of the most discussed topics in the banks' transactional environment. Recognizing the last few years as one of the most complex periods in the banking sector, there has been a major transformation of the core business, where buying and selling money is no longer the only source of income. The main objective of this research is to analyze the profitability of the banking sector by framing a recent ideology: commissions. The methodological approach begins with a general overview of recent years in the sector in Portugal, followed by a contextualization of its strategic positioning. The various indicators and their variations are described in order to include risk. Subsequently, the indicators are calculated based on various items in the financial statements of five of the main banks operating in Portugal. In order to draw conclusions about the importance of the complementary margin, calculations are made with and without commissions and it is shown that without this source of income there would be more institutions in need of restructuring or even dissolution, thus transforming the negative ideology of this issue into a positive one in an economic context. Finally, the view of the results including risk metrics makes it possible to minimize fluctuations in atypical years, presenting more conservative results that are more exemplary of the range of years studied. In short, this dissertation aims to present a study of the importance of commissions in the sustainability of the financial sector.
The present work is at the origin of one of the most discussed topics in the banks' transactional environment. Recognizing the last few years as one of the most complex periods in the banking sector, there has been a major transformation of the core business, where buying and selling money is no longer the only source of income. The main objective of this research is to analyze the profitability of the banking sector by framing a recent ideology: commissions. The methodological approach begins with a general overview of recent years in the sector in Portugal, followed by a contextualization of its strategic positioning. The various indicators and their variations are described in order to include risk. Subsequently, the indicators are calculated based on various items in the financial statements of five of the main banks operating in Portugal. In order to draw conclusions about the importance of the complementary margin, calculations are made with and without commissions and it is shown that without this source of income there would be more institutions in need of restructuring or even dissolution, thus transforming the negative ideology of this issue into a positive one in an economic context. Finally, the view of the results including risk metrics makes it possible to minimize fluctuations in atypical years, presenting more conservative results that are more exemplary of the range of years studied. In short, this dissertation aims to present a study of the importance of commissions in the sustainability of the financial sector.
Description
Mestrado em Gestão das Instituições Financeiras
Keywords
Bancos Comissões Rentabilidade Indicadores Banks Commissions Profitability Indicators
Pedagogical Context
Citation
Gomes, D. M. L. (2023) Rentabilidade bancária: o efeito decisivo das comissões. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17416