Analysis of the Disclosure Level by Brazilian Financial Institutions Following the Basel Capital Accord (Basel II) – A multiple case study

The purpose of this study is to examine the disclosure factors adopted in the annual reports of the Brazilian financial institutions. For such, the data necessary to subsidize the research will be obtained through analysis of the disclosure performed by the financial institutions selected and by semi-structured interviews conducted by the researcher with executives of these institutions and analyzed in the light of the literature on disclosure and the recommendations of the Basel II accord on transparency and disclosure. To this effect, this study intends to analyze what the adherence level of the disclosure practiced by the financial institutions is in relation to the recommendations of the Committee, so as to permit better perception of the information presented in the annual reports of these financial institutions.