SILVA, L. S.; SILVA, Laerte dos Santos.
Resumo:
The objective of this work is to carry out a comparative analysis of the profitability in the economic financial performance of banks present in [B]³ and of credit unions operating in Brazil when considering the ROE (Return on Equity). With the 2020 global pandemic, caused by Covid-19, Brazil and the world went into crisis and the financial sector was not left out. Therefore, this article performed an analysis on the profitability of financial institutions to know the real impacts from the perspective of ROE, in the period from 2020 to March 2021, as they are fundamental in the process of financial intermediation. Based on the balancesheets and income statement for the year disclosed quarterly, semiannually and annually, negotiations were carried out that are characterized as descriptive and documentary with a quantitative approach to the collected data. It stands out for 21 multiple banks, listed in [B]³ and 7 central confederations of credit unions. According to the results obtained, both in the case of cooperatives and banks, as well as in the average of companies, presented a positive return on equity, even with some organizations oscillating between the periods. In comparison, cooperatives showed a higher value in the average creation of ROE in relation to banks. Finally, despite the global economic crisis, the sector remained positive for most of the period studied, demonstrating its strength for society, investors and administrators.
