Análise de demonstrações contábeis de instituições financeiras: setor bancário
Data
2021-04-01
Autores
Assato, Mariane Ayumi [UNIFESP]
Orientadores
Silva, Sandro Braz [UNIFESP]
Tipo
Trabalho de conclusão de curso de graduação
Título da Revista
ISSN da Revista
Título de Volume
Resumo
O estudo analisa o comportamento das quatro maiores instituições bancárias do Brasil através de indicadores econômicos e financeiros. As demonstrações financeiras disponibilizadas no site da B3 e também no site de cada entidade foram os documentos utilizados para a apuração odos indicadores. A pesquisa caracteriza-se com abordagem quantitativa e de natureza bibliográfica, exploratória e documental. Por meio das análises das demonstrações financeiras concedidas pelas empresas foi possível avaliar a situação destas entidades e verificar como se encontra a situação de Liquidez, Capital, Rentabilidade e Sensibilidade dos Bancos. Os bancos selecionados possuem comportamentos próximos nos indicadores analisados, por vezes, em alguns indicadores específicos se encontram em patamares distantes do resto, por exemplo, o Índice de Eficiência para o Bradesco. No geral, conseguimos observar movimentos distintos ao longo do período como o aumento do Retorno sobre o Patrimônio Líquido para o Santander, ou até movimentos em conjunto do grupo. Recomenda-se reaplicar as técnicas de indicadores entre Bancos Digitais vs Bancos Tradicionais, além de uma análise antes e pós pandemia do Covid-19.
The study analyzes the behavior of the four largest banking institutions in Brazil through economic and financial indicators. The financial statements made available on the B3 website and also on each entity's website were the documents used to calculate all indicators. The research is characterized by a quantitative and bibliographic, exploratory and documentary approach. Through the analysis of the financial statements granted by the companies, it was possible to assess the situation of these entities and verify how the situation of Banks' Liquidity, Capital, Profitability and Sensitivity is. The selected banks behave similarly to the indicators analyzed, sometimes, in some specific indicators they are at levels far from the rest, for example, the Efficiency Index for Bradesco. Overall, we were able to observe different movements over the period, such as the increase in Return on Equity for Santander, or even movements in the group as a whole. It is recommended to reapply the indicator techniques between Digital Banks vs. Traditional Banks, in addition to an analysis before and after the Covid-19 pandemic.
The study analyzes the behavior of the four largest banking institutions in Brazil through economic and financial indicators. The financial statements made available on the B3 website and also on each entity's website were the documents used to calculate all indicators. The research is characterized by a quantitative and bibliographic, exploratory and documentary approach. Through the analysis of the financial statements granted by the companies, it was possible to assess the situation of these entities and verify how the situation of Banks' Liquidity, Capital, Profitability and Sensitivity is. The selected banks behave similarly to the indicators analyzed, sometimes, in some specific indicators they are at levels far from the rest, for example, the Efficiency Index for Bradesco. Overall, we were able to observe different movements over the period, such as the increase in Return on Equity for Santander, or even movements in the group as a whole. It is recommended to reapply the indicator techniques between Digital Banks vs. Traditional Banks, in addition to an analysis before and after the Covid-19 pandemic.