Analysis of mergers in the Brazilian banking sector at the end of the past decade: legal and accounting aspects

被引：0

作者：

Gumieri Valerio, Marco Aurelio ^{[1
,2
]}

机构：

[1] Univ Sao Paulo, FEA RP USP, Fac Econ Adm & Contabilidade, Sao Paulo, SP, Brazil

[2] Univ Sao Paulo, Prolam USP, Programa Posgrad Integracao Amer Latina, Sao Paulo, SP, Brazil

来源：

CADERNOS DE DEREITO ACTUAL | 2020年 / 14期

关键词：

Antitrust Law; Fusions and acquisitions; financial system; stock company; accounting standards;

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

This article aims to analyze the important aspects of institutional control of mergers and acquisitions in the Brazilian banking sector, through a legal-economic approach, also considering the accounting aspects. In addition, the work aims to assess how the process and control of mergers and acquisitions in the banking sector develops. It also intends to analyze the rules that deal with the topic in order to clarify which or which bodies are competent to regulate such sector. The latest cases of mergers and acquisitions in the sector will be evaluated, in order to provide an overview of such mergers under Brazilian antitrust law. The changes undergone by the Brazilian Corporate Law and the BACEN regulation for the banking sector will also be studied.

引用

页码：277 / 293

页数：17

共 24 条

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