Análise de compliance

: o caso do Banco Espírito Santo

Abstract

This thesis aims to present an analysis of the reporting pratices conformity from a national financial institution with the European accounting regulation, more specifically the case Banco Espírito Santo (“BES”), regarding the events recently occurred. In Portugal, the Securities Exchange Market Commission (“CMVM”), while regulatory entity, has given special emphasis to the compliance with the International Financial Reporting Standards (“IFRS”) requirements, by listed companies. In this regard, this analysis will be based on the BES´ annual reports of 2012 and 2013 as well as the half-yearly report of 2014, evaluating its compliance with the statutary annual accounts circular, issued and published by the CMVM. From this analysis we concluded that the Banco Espirito Santo compliance level was not complete during the years studied.

Date of Award	23 Mar 2018
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luísa Anacoreta (Supervisor)