Exigências dos níveis diferenciados de governança corporativa: uma análise nas instituições financeiras.

Abstract

The Corporate Governance System is a defense mechanism that proposes to improve the quality of companies in several aspects , among which , in relation to corporate matters . Thus , this study aims to determine whether financial institutions are meeting the requirements of the Corporate Governance Levels . The methodology used to achieve the proposed goal was a survey of reference forms of financial institutions listed on the BM & FBOVESPA , where the survey sample methodology met the following times : description of the characteristics of financial institutions that have joined the Corporate Governance , by analyzing document on the website of the BM & FBovespa , which equates to equates to 14 financial institutions being 1 in New Market , 7 in Level 1 and Level 2 6 . It was possible to identify how financial institutions have behaved upon the requirements of different levels , but specifically the Novo Mercado , Level 1 and Level 2 . According to the findings in this research , it can be observed that the level New Market only Bank of Brazil is inserted the same . In the Level 1 were found in 7 institutions and Level 2 financial institutions 6 found . Still , according to the data provided by BM & FBOVESPA through the table which sets out the characteristics of the segments of the levels of listing each of the 14 institutions listed , it was possible to understand that the institutions do not fall into line faithfully in some items of these tables , which in makes clear that there is total obedience to the requirements of these levels GC . It was concluded that financial institutions , almost entirely not meet the requirements outlined by the requirements of the different levels of GC , as some fail to observe these scores.