Title: Analyse et r�flexion sur les obligations d'information et leur degr� d'application: �tude de cas (French Edition)
Publisher: Editions Notre Savoir
Publication Date: 2024
Language: French
ISBN 10: 620778393X
ISBN 13: 9786207783939
Binding: Soft cover
Condition: New

About this title

Synopsis

Ce travail, r�alis� dans le cadre du master en comptabilit� et finance, a pour objectif de discuter, � l'aide d'une m�thodologie qualitative, des obligations de reporting des entit�s du secteur financier � S�o Tom� et Pr�ncipe (STP), d'analyser leur degr� de conformit� et de savoir qui les supervise et comment ils le font. Les informations ont �t� collect�es en analysant les rapports et comptes annuels et en utilisant des entretiens semi-structur�s. Les informations financi�res couvrent la p�riode de 2012 � 2014 et concernent les sept banques commerciales op�rant dans le pays, c'est-�-dire l'ensemble de la population. Les entretiens semi-structur�s ont �t� r�alis�s en janvier 2016 avec l'un des professionnels les plus qualifi�s de chacune de ces institutions. Les r�sultats montrent que la majorit� des institutions financi�res op�rant dans la PTS ne remplissent pas toutes leurs obligations de d�claration, de sorte que le degr� de conformit� est en de�� de ce qui est attendu et m�me de ce qui est l�galement requis. La supervision est effectu�e exclusivement par la Banque centrale de STP et a une orientation �minemment �ducative dans le but de sensibiliser et d'am�liorer la situation actuelle.

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