Bibliographic citations
Andrade, S., Aiquipa, C., Ramos, J., Bocángel, M. (2019). Transparencia corporativa en el sector bancario en Lima Metropolitana, 2018 [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/13197
Andrade, S., Aiquipa, C., Ramos, J., Bocángel, M. Transparencia corporativa en el sector bancario en Lima Metropolitana, 2018 []. PE: Pontificia Universidad Católica del Perú; 2019. http://hdl.handle.net/20.500.12404/13197
@mastersthesis{sunedu/2661958,
title = "Transparencia corporativa en el sector bancario en Lima Metropolitana, 2018",
author = "Bocángel Villena, María Luisa",
publisher = "Pontificia Universidad Católica del Perú",
year = "2019"
}
Currently, in Peru, corporate banking transparency has been little explored in the academic field, despite its importance for national economic development, as well as for investors and interested third parties. However, international organizations and companies related to the sector, are making efforts to boost banking transparency, since, on this depends the value of banks in the national and international market. Thus, the relevance of this research lies in the contribution with information to the field of transparency in the national banking sector. The purpose of this work is to estimate the level of transparency of the sample of representative banks of Lima, in this way, that Douissa's model was taken as a reference. Likewise, the present investigation is quantitative, descriptive, non-inferential. The estimation of the transparency measure used was based on four dimensions: Integrity, timeliness, credibility and accessibility of information. The sample is made up of the four banks with the largest participation in the national market, and at the same time they are part of the 25 best banks in Latin America, which have an 82.96% share in loans, deposits and equity. The source of information was secondary, from the Financial Statements, Annual Reports and Sustainability Reports published on the web page of each bank. As a result, the four banks reached the average transparency index equivalent to 95% and for each dimension it was: Integrity 88.2%, opportunity 100%, credibility 100% and accessibility 91.7%. Based on the gaps found, it was recommended that in order to compensate and achieve greater transparency, banks should publish financial information on loans and deposits related to municipalities or government institutions. As well as, the identity of managers and their share of the capital of the bank, to determine the structure of the bank's property, provisions on possible cases of phishing, money laundering, terrorism and disasters. As well as, that they publish the projects or loans requested and rejected by companies linked to the activities of social responsibility of the banks.
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