THE BASEL INDEX IN BRAZIL: PUBLIC X PRIVATE BANKS

Authors

  • Otávio Ribeiro de Medeiros
  • Emerson Jader Pandini

DOI:

https://doi.org/10.17524/repec.v1i2.8

Keywords:

Basel Index, Mann-Whitney test, Reference Patrimony, Exigible Owner’s Equity, Brazilian Banks

Abstract

The article aims at verifying if the Basel Index of national private and public banks has a different demeanor whether the equity control in banks is private or state. The work uses the non-parametric statistic test by Mann-Whitney as methodology in order to explain this matter. Through this test, it was verified if the Basel Index that corresponds to the type of (public or private) banks’ equity control would be a differentiation factor, i.e. if there is a significant difference between the median value of public and private bank indexes in the period between 2001 and 2006. The empiric results revealed it is not possible to reject the hypothesis that the median Basel index of public banks is equivalent to the one in private banks

Downloads

Published

2007-01-15

How to Cite

Medeiros, O. R. de, & Pandini, E. J. (2007). THE BASEL INDEX IN BRAZIL: PUBLIC X PRIVATE BANKS. Journal of Education and Research in Accounting (REPeC), 1(2), 22–42. https://doi.org/10.17524/repec.v1i2.8

Issue

Vol. 1 No. 2 (2007)

Section

Articles

License

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 3.0 Unported License, which allows the sharing of the work and recognition of authorship and its initial publication in this journal. This license allows others to distribute, remix, adapt, or create derivative works, even for commercial purposes, provided credit is given for the original creation.

b)There is no financial compensation to the authors in any capacity, for articles published in RePEc.

c) The articles published in RePEc are the sole responsibility of the authors.