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Publication
Influência da gestão de cobranças e gestão de créditos na estrutura financeira de empresas
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Advisor(s)
Abstract(s)
A crise económico-financeira da última década fragilizou os bancos a nível mundial. Portugal não foi exceção, com efeitos especialmente gravosos nos casos BPP, BPN, BES e BANIF.
Estes efeitos gravosos sentiram-se também ao nível do incumprimento de crédito tendo, esta tese, por objeto o estudo do impacto da gestão de cobranças e gestão de risco de crédito sobre os rácios de rentabilidade, liquidez e solvabilidades em 6 bancos a operar em Portugal, entre 2011 e 2015.
Utilizou-se uma abordagem quantitativa exploratória no estudo empírico, complementada com uma abordagem qualitativa, focadas fundamentalmente na descrição dos resultados obtidos com o software SPSS.
Foram testados modelos de regressão multivariada, nos quais foram definidos como variáveis dependentes; indicadores de Rentabilidade, o ROE; de Risco de Liquidez o rácio Empréstimos/Depósitos e de Risco de Solvabilidade o rácio Fundos Próprios Totais/ Ativos Ponderados pelo Risco. Como variáveis dependentes os indicadores da gestão do risco de crédito; NPLR, LLP e o RCV.
Os resultados do estudo sugerem que a gestão do risco de crédito tem efeito positivo sobre a Rentabilidade em todos bancos objeto de estudo. Entre os dois indicadores de gestão de risco de crédito utilizados, o NPLR tem um efeito mais significativo do que o LLP no ROE. No entanto, não sugerem a existência de uma relação direta e confiável entre a gestão do risco de crédito no Risco de Liquidez e no Risco de Solvabilidade. No que se refere à análise da influência positiva da integração em PERSI os resultados sugerem uma melhoria na qualidade de negociação com os clientes em incumprimento, alargando o universo de clientes em incumprimento a celebrar acordos extrajudiciais com impacto positivo nos indicadores da gestão do risco de crédito, Rácio de Crédito Vencido e Rácio de Provisões de Crédito Vencido para os bancos em estudo.
The economic and financial crisis of the last decade has weakened banks worldwide. Portugal was no exception with the collapse of the Portuguese`s banking system, such as BPP and essentially the BPN, followed successively by the cases of BES and BANIF. Given the circumstances and the consequent increase in credit default, this thesis has the goal of study the impact level of credit risk management and credit collection management on the profitability, liquidity and solvency ratios of six banks in Portugal between 20011 and 2015. An exploratory quantitative approach was used in the empirical study, complemented with a qualitative approach, focused mainly on the description of the results obtained with SPSS software. Multivariate regression models were tested to do the empirical analysis and we have defined ROE as profitability indicator, the Loans / Deposits ratio as a Liquidity risk indicator and total risk / risk-weighted assets ratio as a Solvency risk indicator. NPLR, LLP and RCV as indicators of credit risk management, so the first ones represent the dependent variables and the others independent variables. The findings and analysis suggest that credit risk management has effect on profitability in all 6 banks. Among the two credit risk management indicators, NPLR has a more significant effect than LLP on profitability. Whereas the credit risk management has a no impact on Liquidity Risk, Solvability Risk. Concerning the analysis of the impact of PERSI, the results suggest an improvement in the quality of negotiation with clients in default, expanding the universe of clients in default to enter into extrajudicial agreements with a positive impact on the indicators of credit risk management.
The economic and financial crisis of the last decade has weakened banks worldwide. Portugal was no exception with the collapse of the Portuguese`s banking system, such as BPP and essentially the BPN, followed successively by the cases of BES and BANIF. Given the circumstances and the consequent increase in credit default, this thesis has the goal of study the impact level of credit risk management and credit collection management on the profitability, liquidity and solvency ratios of six banks in Portugal between 20011 and 2015. An exploratory quantitative approach was used in the empirical study, complemented with a qualitative approach, focused mainly on the description of the results obtained with SPSS software. Multivariate regression models were tested to do the empirical analysis and we have defined ROE as profitability indicator, the Loans / Deposits ratio as a Liquidity risk indicator and total risk / risk-weighted assets ratio as a Solvency risk indicator. NPLR, LLP and RCV as indicators of credit risk management, so the first ones represent the dependent variables and the others independent variables. The findings and analysis suggest that credit risk management has effect on profitability in all 6 banks. Among the two credit risk management indicators, NPLR has a more significant effect than LLP on profitability. Whereas the credit risk management has a no impact on Liquidity Risk, Solvability Risk. Concerning the analysis of the impact of PERSI, the results suggest an improvement in the quality of negotiation with clients in default, expanding the universe of clients in default to enter into extrajudicial agreements with a positive impact on the indicators of credit risk management.
Description
Keywords
Gestão de empresas Gestão financeira Gestão do risco Crédito Liquidez Solvabilidade Rentabilidade Indicadores PERSI Credit risk management Profitability Liquidity risk Solvability risk
Citation
Ferreira, Carla Maria da Ascensão Pires Fernandes - Influência da gestão de cobranças e gestão de créditos na estrutura financeira de empresas [Em linha]. [S.l.]: [s.n.], 2017. 137 p.