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Abstract(s)
Os últimos anos ficaram marcados por acontecimentos que, de entre outros, se traduziram numa perda de credibilidade e confiança na informação produzida e divulgada pelas empresas. Casos como os da Enron, WorldCom, Parmalat, Viventi e, mais recentemente, do Lehman Brothers, são frequentemente lembrados para questionar o nível de qualidade da informação financeira e, mais ainda, a independência e credibilidade dessa informação. O presente trabalho desenvolve-se no âmbito desta problemática e tem como objetivo discutir, com recurso a uma metodologia qualitativa e descritiva, as obrigações de relato das entidades do setor financeiro em São Tomé e Príncipe (STP), respetivo grau de cumprimento, quem as supervisiona e como o fazem. A recolha de informação foi feita a partir da análise aos relatórios e contas anuais (período de 2012 a 2014) dos sete bancos comerciais que operam no país, a totalidade da população, e com recurso a entrevistas semiestruturadas, efetuadas no mês de janeiro de 2016 a um profissional habilitado de cada uma dessas instituições. Os resultados mostram que a maioria não cumpre com todas as obrigações de relato, pelo que o grau de cumprimento fica aquém do expectável e, inclusive, do legalmente imposto. A supervisão é exercida, exclusivamente, pelo Banco Central de STP e apresenta um pendor eminentemente pedagógica com o objetivo de sensibilizar e melhorar o panorama atual
The last years were marked by events that converted into a loss of credibility and confidence in the information produced and disclosed by the companies. Cases such as Enron, WorldCom, Parmalat and Viventi and most recently Lehman Brothers, are often reminded to question the level of quality of financial information and, even more, on the independence and credibility of that information. The present work is developed within the scope of this problem and has as objective to discuss, using a qualitative and descriptive methodology, reporting obligations of entities of the financial sector in Sao Tome and Principe (STP), if they comply and who oversees them and how they do it. The collection of information was done by analyzing the annual reports and accounts (period from 2012 to 2014) of the seven commercial banks operating in the country, the entire population, and using semi-structured interviews carried out in January 2016 to an authorized professional of each of these institutions. The results show that the majority does not comply with all reporting obligations, so the degree of compliance falls short of what is expected and even legally imposed. Supervision is carried out exclusively by the Central Bank of STP and has a predominantly pedagogical focus in order to raise awareness and improve the current panorama
The last years were marked by events that converted into a loss of credibility and confidence in the information produced and disclosed by the companies. Cases such as Enron, WorldCom, Parmalat and Viventi and most recently Lehman Brothers, are often reminded to question the level of quality of financial information and, even more, on the independence and credibility of that information. The present work is developed within the scope of this problem and has as objective to discuss, using a qualitative and descriptive methodology, reporting obligations of entities of the financial sector in Sao Tome and Principe (STP), if they comply and who oversees them and how they do it. The collection of information was done by analyzing the annual reports and accounts (period from 2012 to 2014) of the seven commercial banks operating in the country, the entire population, and using semi-structured interviews carried out in January 2016 to an authorized professional of each of these institutions. The results show that the majority does not comply with all reporting obligations, so the degree of compliance falls short of what is expected and even legally imposed. Supervision is carried out exclusively by the Central Bank of STP and has a predominantly pedagogical focus in order to raise awareness and improve the current panorama
Description
Mestrado APNOR
Keywords
Relato financeiro Divulgações Setor financeiro São Tomé e Príncipe