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- Title
ANÁLISE DAS CARACTERÍSTICAS PERTINENTES ÀS OUVIDORIAS CONSIDERANDO PORTE, TIPO DE CONTROLE E TIPO DE LISTAGEM DE INSTITUIÇÕES BANCÁRIAS NO BRASIL.
- Authors
de Melo Alves, Carlos André; Machado Filho, Cláudio Antônio Pinheiro; Rocha, Sérgio Rodrigues
- Abstract
This paper seeks to analyze the characteristics relevant to the ombudsman's offices of 26 banks in Brazil. Alternatively, it seeks to determine whether these characteristics differ considering size, type of control and type of listing of these banks in the country. A descriptive study was done with a predominantly qualitative approach, analyzing the contents of public documents related to the banks, from the first semester of 2008 to the first semester of 2011. The sample is based on the report '50 Largest Banks' from the Central Bank of Brazil. To characterize the ombudsman's offices, a checklist was employed with 2 categories and 19 subcategories substantiated in the theoretical basis and the opinion of 24 experts. A descriptive and inferential analyzes was done to treat the data. After the examination of 494 observations of subcategories, the main results revealed that very large banks, with public control and the listed ones showed, respectively, 77.19%, 78.95% and 75.00% present subcategories differentiating missing present subcategories. The analysis by the bank showed that the maximum disclosure percentage observed was 89.47% for the three institutions and the minimum was 52.63% for four institutions. The percentages of disclosure over the disclosure foreseen in the banking regulation. The study contributes to reducing information asymmetries and exemplifies the use of size, the type of control and the type of listing to compare characteristics relevant to the ombudsman's offices of banks in Brazil.
- Publication
Revista Economia & Gestão, 2015, Vol 15, Issue 38, p165
- ISSN
1984-6606
- Publication type
Article