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Revista la Junta
Article . 2018 . Peer-reviewed
License: CC BY
Data sources: Crossref
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Investimentos em TI: os bancos brasileiros divulgam estes investimentos?

Authors: Aline Thatyana Aranda da Rocha Branco Acantara Alves; Napoleão Verardi Galegale; Fernando Almeida Santos;

Investimentos em TI: os bancos brasileiros divulgam estes investimentos?

Abstract

Este estudo tem como objetivo, identificar se os bancos têm efetuado disclosure de seus investimentos em TI aos investidores. Para isso foram analisadas as Notas Explicativas dos 25 bancos listados na bolsa de valores oficial do Brasil (B3) entre os anos de 2013 e 2017 para verificar se os bancos divulgaram seus investimentos em TI como ativos imobilizados e ativos intangíveis. O resultado obtido foi que 76% realizaram disclosure dos seus investimentos em TI em todas as Notas Explicativas dos anos analisados, como ativos imobilizados e ativos intangíveis e que não utilizaram uma nomenclatura padrão para estas divulgações. Este trabalho contribui para que o mercado identifique o quanto é destacado os investimentos em TI e melhorar as suas práticas, pois estas informações são relevantes para a análise de analistas e investidores. Também contribui com os investidores pois demonstra que 76% das instituições financeiras listadas na B3 estão realizando as divulgações destes investimentos além de contribuir para o preenchimento de uma lacuna existente pela falta de artigos acadêmicos sobre este tema.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold