Fusões e aquisições no Brasil: O setor bancário

• Autores: Adriana Fileto Couto e Silva De Oliveira, Lousanne Cavalcant Barros, Francisco Vidal Barbosa, Hudson Fernandes Amaral
• Localización: Cruzando fronteras : tendencias de contabilidad directiva para el siglo XXI: actas VII Congreso Internacional de Costos y II Congreso de la Asociación Española de Contabilidad Directiva., 2001, ISBN 84-7719-952-3, pág. 364
• Idioma: portugués
• Texto completo no disponible (Saber más ...)
• Resumen

  • There have been a great number of bank mergers and acquisitions all over the world among them many have resulted in failures. This article presents an empirical study that look at some of main issues raised by the debate on bank mergers and acquisitions in Brazil. This paper has two parts. The first part compares the profitability of twelve banks before and after the acquisitions. The second part consists of a detailed study of four banks through the analysis of twelve financial rates focusing on profitability, efficiency and growth. The analysis range of the companies is from 1994 to 1999.