Indicadores de mercado de crédito e indicadores financeiros: um estudo sobre as variáveis do mercado de crédito e a sua relação com os indicadores financeiros dos maiores bancos nacionais
Data
2022-02-04
Autores
Souza, Matheus Vasconcelos Sodre [UNIFESP]
Orientadores
Saporito, Antonio [UNIFESP]
Tipo
Trabalho de conclusão de curso de graduação
Título da Revista
ISSN da Revista
Título de Volume
Resumo
O presente estudo teve como objetivo investigar a relação entre os indicadores financeiros de instituições bancárias e os indicadores do mercado de crédito brasileiro, calculados pelo Banco Central do Brasil, dos dez maiores bancos listados na B3, através da análise de seis indicadores contábeis e seis variáveis do crédito em correlações de Pearson. De forma a atender a proposta de objetivo geral, os objetivos específicos foram: (i) analisar o comportamento dos indicadores financeiros e do mercado de crédito no período analisado, e (ii) verificar a existência e a forma da relação entre os indicadores financeiros e indicadores de crédito do mercado. Os dados referentes às empresas deste trabalho foram extraídos da base de dados do Economática®, e os dados referentes ao mercado de crédito foram extraídos da base de dados do Bacen. O período analisado foi de 2011 a 2020 e a amostra estudada é composta pelos dez maiores bancos com capital aberto na bolsa de valores do Brasil em 2021. Os resultados obtidos sugerem que o Banco do Brasil apresenta uma correlação positiva na sua liquidez com variáveis do crédito que em tese diminuiria a sua capacidade de liquidez, como aumento dos prazos nas operações e aumento da provisão da inadimplência. E o principal achado da pesquisa, foi que os resultados apontaram que os indicadores de mercado de crédito que possuem a variável “prazo” em seu conceito, como prazo médio da carteira e prazo médio das concessões são as que mais se relacionam com a lucratividade dos ativos dos bancos analisados. O aumento do prazo da carteira e das novas concessões impactou de forma positiva a lucratividade dos ativos, o ROA e o ROI.
The present study aimed to investigate the relationship between the financial indicators of banking institutions and the indicators of the Brazilian credit market, calculated by the Central Bank of Brazil, of the ten largest banks listed on B3, through the analysis of six accounting indicators and six variables. of credit in Pearson correlations. In order to meet the general objective proposal, the specific objectives were: (i) to analyze the behavior of financial indicators and the credit market in the analyzed period, and (ii) to verify the existence and form of the relationship between the financial indicators and market credit indicators. The data referring to the companies in this work were extracted from the Economática® database, and the data referring to the credit market were extracted from the Bacen database. The period analyzed was from 2011 to 2020 and the sample studied is composed of the ten largest banks with open capital on the Brazilian stock exchange in 2021. The results obtained suggest that Banco do Brasil has a positive correlation in its liquidity with credit variables which, in theory, would reduce its liquidity capacity, such as an increase in terms of operations and an increase in the provision for delinquency. And the main finding of the research was that the results showed that the credit market indicators that have the variable "term" in their concept, such as average term of the portfolio and average term of concessions are the ones that are most related to the profitability of assets of the analyzed banks. The increase in the term of the portfolio and new concessions positively impacted asset profitability, ROA and ROI.
The present study aimed to investigate the relationship between the financial indicators of banking institutions and the indicators of the Brazilian credit market, calculated by the Central Bank of Brazil, of the ten largest banks listed on B3, through the analysis of six accounting indicators and six variables. of credit in Pearson correlations. In order to meet the general objective proposal, the specific objectives were: (i) to analyze the behavior of financial indicators and the credit market in the analyzed period, and (ii) to verify the existence and form of the relationship between the financial indicators and market credit indicators. The data referring to the companies in this work were extracted from the Economática® database, and the data referring to the credit market were extracted from the Bacen database. The period analyzed was from 2011 to 2020 and the sample studied is composed of the ten largest banks with open capital on the Brazilian stock exchange in 2021. The results obtained suggest that Banco do Brasil has a positive correlation in its liquidity with credit variables which, in theory, would reduce its liquidity capacity, such as an increase in terms of operations and an increase in the provision for delinquency. And the main finding of the research was that the results showed that the credit market indicators that have the variable "term" in their concept, such as average term of the portfolio and average term of concessions are the ones that are most related to the profitability of assets of the analyzed banks. The increase in the term of the portfolio and new concessions positively impacted asset profitability, ROA and ROI.