DIFFERENCES IN THE PREDICTIVE CAPACITY OF CREDIT LOSSES OF BRAZILIAN BANKS LISTED ON B3 AND THE CHARACTERISTICS OF THE BOARD OF DIRECTORS
DOI:
https://doi.org/10.12662/2359-618xregea.v13i3.p171-188.2024Keywords:
quality of accounting information, board of directors, banksAbstract
In 22 Brazilian banks listed on B3, significant differences in the predictive capacity of credit losses, measured by the difference between the actual loss and the estimated loss in credit operations, are investigated considering the following characteristics of the board of directors: number of members (size); percentage and majority of independent members (board independence) and presence of duality in the positions of chairman and executive director of the company. Descriptive, correlation, and correspondence analysis and mean difference tests using the R software showed that greater predictive capacity is linked to institutions with a greater number of board members and the absence of duality. The incorporation of these measures, suggested by IBGC, proved to be effective in reducing asymmetry, which is one of the objectives of corporate governance, and in increasing predictive capacity. Caution is suggested when analyzing duality, considering distributions do not follow the same format.
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