Disertación/Tesis

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2024
Disertaciones
1
  • RARYSON MILETTO CÂMARA ANTUNES
  • Socioeconomic indicators determining financial condition in Brazilian municipalities

  • Líder : CÉSAR AUGUSTO TIBÚRCIO SILVA
  • MIEMBROS DE LA BANCA :
  • CÉSAR AUGUSTO TIBÚRCIO SILVA
  • LUIS MANUEL ESTEVES DA ROCHA VIEIRA
  • JOSEDILTON ALVES DINIZ
  • Data: 08-feb-2024


  • Resumen Espectáculo
  • The continuous supply of quality public goods and services maintains a close relationship with the financial health of governments in their various spheres and, consequently, with public administration. Therefore, identifying whether a government is in a strong or weak financial condition can represent a potential indication that society's basic needs are being or will be met satisfactorily. The literature highlights that there are several factors that can affect the financial condition of a government, such as natural disasters, economic crises, political and social influences, etc. This research aims to analyze the extent to which 11 socioeconomic indicators influence the financial condition of Brazilian municipalities in the period from 2018 to 2021. The construction of this work is based on the theory of government financial condition and uses the CAPAG score attributed by the STN as a model to classify the financial condition of municipalities. Considering the plurality of distinct and common characteristics among Brazilian municipalities, this work is justified on the premise that subnational governments have closer and more appropriate knowledge of local resources and needs. This is, therefore, exploratory research with a hypothetical-deductive methodological approach and a quantitative focus. It includes theoretical survey, identification of the financial condition of municipalities, collection and formation of indicators and statistical analysis. In the results, only the variable spent on investment - GINV was not significant in explaining the financial condition of Brazilian municipalities. The negative influence of the crime variables - CRIM and family bag - BFAM on the probability of obtaining a better classification of financial condition is highlighted. As a complementary contribution, it is highlighted that the presence of the accounting activity - ACONT is confirmed as influential, indicating that an increase in one unit of the variable increases the probability of a government being classified as having a strong financial condition by 5.6%. The complexity of the topic makes measurement and analysis challenging, being essential to provide information to managers and allow society to participate in the public management process.

2
  • RAYANE KALINE SILVA DE MEDEIROS
  • CULTURAL OVERFLOW AND DETERMINANT EXPENSES: A BUDGETARY ANALYSIS OF CULTURAL DIFFUSION IN BRAZIL USING SPATIAL REGRESSION MODELS

  • Líder : ANDERSON LUIZ REZENDE MOL
  • MIEMBROS DE LA BANCA :
  • ANDERSON LUIZ REZENDE MOL
  • CLAYTON LEVY LIMA DE MELO
  • RONALDO JOSE REGO DE ARAUJO
  • Data: 05-mar-2024


  • Resumen Espectáculo
  • The present research investigated the role of Culture in the context of economic spillover and determining expenditures. For a more detailed understanding, this dissertation organized the topics by chapters. Chapter 1 aimed to conduct an analysis of the economic spillover of budget execution in the government function of culture across Brazilian regions. The reflection of expenditure in the government function of culture was observed, relating it to the Spillover Theory. The sample for this research used the actual expenses in the execution of the subfunction of cultural diffusion. All 5,570 Brazilian municipalities were analyzed, and the results were subjected to quantitative analyses, metricized by spatial econometrics techniques, in a Spillover Model and Moran's Index using the Geoda software. The findings indicate na economic spillover relationship in cultural diffusion among Brazilian municipalities. Building on the reported evidence, Chapter 2 delves into the intrinsic interconnection between economy and culture, seeking to list the determinants of economic spillover in cultural diffusion expenditure. Considering culturally unique communities, the research focuses on territorial identity as a catalyst for endogenous development. The definition of a central region is explored in its economic context, highlighting the relevance of public investment in culture through cultural diffusion and listing limitations caused by the COVID-19 pandemic. The research employs spatial regression models such as OLS, SAR, SEM, and GWR to analyze the relationship between variables and their correspondence or lack thereof as a determinant of public spending on cultural diffusion in Brazilian municipalities. The sample included all Brazilian municipalities (5,570). Among the findings, the results showed that central regions did not have the highest expenditures in cultural diffusion, and variables such as poverty and the GINI index had a negative correlation with the analyzed subfunction.

2023
Disertaciones
1
  • JOARLLA DE MEDEIROS MACEDO SILVA
  • KEY AUDIT MATTERS: RELATIONSHIP WITH THE LEVEL OF DISCRETION OF THE ACCRUALS AND THE RISK OF LITIGATION

  • Líder : ERIVAN FERREIRA BORGES
  • MIEMBROS DE LA BANCA :
  • DIOGO HENRIQUE SILVA DE LIMA
  • ERIVAN FERREIRA BORGES
  • JOSÉ ALVES DANTAS
  • Data: 28-feb-2023


  • Resumen Espectáculo
  • The audit report is considered a fundamental product delivered by independent auditors and in recent years it has undergone changes aimed at making it more informative to users of legal information (MARQUES; PORTUGAL; ALMEIDA, 2019). With regard to these modifications, in 2016, it was part of ISA 701, equivalent to NBC TA 701 in Brazil, which requires auditors to prove in their report critical points identified during audits, called Main Matters of Auditoriums (PAAs). In this sense, this research aims to investigate the relationship between the reported PAAs and their informational content, the level of discretion of the accruals and the auditor's litigation risk, in companies listed on B3 S.A. - Brazil. Handbag. Branch (B3) in the period from 2016 to 2019. To achieve the proposed objective, two econometric models were estimated, one to verify the
    relationship between the reported PAAs and the accrual discretionary level (OLS) and the second model to investigate the association between the reported PAAs and the Auditor's Litigation Risk (Logit). The results suggest a negative and statistically significant relationship between the amount of PAAs disclosed and the discretionary level of additions. With regard to the informational content of the PAAs, it was identified that the five categories of ACCA, (2018) and the two codifications of Lennox, Schmidt and Thompson (2019) and Sierra-García et al. (2019) positively influenced the discretionary level of additions. As for the relationship between the amount of PAAs disclosed and the risk of legal proceedings, a negative and significant relationship was found, thus indicating that the disclosure of the PAA reduces the chance that the company falls into financial difficulty, causing a future problem for the controller. With regard to the informational content of the PAAs, it was found that the five categories of ACCA, (2018) and the two encodings by Lennox, Schmidt and Thompson (2019) and Sierra-García et al. (2019) positively influenced the chance of litigation risk for the auditor. Based on the findings of this research, it is possible to infer that the greater the informative value of the PAAs, the greater their signaling capacity for the level of discretion of the additions and the auditor's risk of litigation, consequently, the greater the contribution to verification of the quality of accounting information and guidance to users of accounting information and auditing firms regarding the likelihood of a company being included in a group most likely to face financial difficulties and mitigation of the auditor's litigation risk. the estimation method by Ordinary Least Square (OLS), where the suitability will be tested and the choice between OLS Pooled and Panel estimation (fixed or random effects) will be made. The econometric model for verifying the association between PAAs and the Auditor's Litigation Risk will be analyzed through Logistic Regression, according to previous empirical research on the topic (SHU, 2000, SUN; LIU, 2011; SILVA et al. 2020).

2
  • GABRIELA LOUISE DE VASCONCELOS RIBEIRO
  • ASSOCIATION BETWEEN TARIFF CYCLES AND EARNINGS MANAGEMENT: EMPIRICAL EVIDENCE IN ELECTRIC ENERGY DISTRIBUTORS

  • Líder : RENATO HENRIQUE GURGEL MOTA
  • MIEMBROS DE LA BANCA :
  • ATELMO FERREIRA DE OLIVEIRA
  • EDILSON PAULO
  • RENATO HENRIQUE GURGEL MOTA
  • Data: 10-mar-2023


  • Resumen Espectáculo
  • The main objective of this research is to analyze whether the accounting result of electricity distributors is managed in response to tariff review cycles. Thus, it was verified whether there is an association between accounting earnings management - represented by the discretionary accruals (DA) proxy - and the tariff review cycles of electricity distributors in Brazil (represented by the dummy variable that indicates whether or not there was a tariff review that year). To this end, it was evaluated whether companies make more use of DA in years that precede the tariff revisions (RTP's) carried out by ANEEL, the body responsible for regulating the electricity sector. The information needed to estimate discretionary accruals through the model proposed by Pae (2005) was obtained through the Economatica® platform and the ANEEL website, covering the period from 2012 to 2019. The empirical results support the research hypothesis and indicate a correlation between the use of discretionary accruals in the years preceding tariff reviews. Given that one of the functions of the regulatory body is to define the remuneration of companies through tariff revisions, which are calculated based on accounting and financial information, there is a need for informational quality to guarantee that the transfer of wealth between distributor and consumer occurs in a correct manner fair way.

3
  • TAMARA PONTES FÉLIX
  • BRAZILIAN ELECTORAL JUSTICE AND EFFICIENCY OF PERSONNEL SPENDING

  • Líder : MARKE GEISY DA SILVA DANTAS
  • MIEMBROS DE LA BANCA :
  • MARKE GEISY DA SILVA DANTAS
  • RAIMUNDO MARCIANO DE FREITAS NETO
  • NYALLE BARBOZA MATOS
  • Data: 31-mar-2023


  • Resumen Espectáculo
  • This work aims to develop an efficiency index related to the expenditure on personnel of the Electoral Courts of Justice in Brazil in order to contribute to the debate on the efficiency of expenditure in the judiciary and to discuss the most cited point as a source of inefficiency in the judiciary: the workforce. In addition to analyzing the results presented by each court and discussing the points of inefficiency found. Through a descriptive study regarding the objectives and documentary regarding the procedures, considering that the treatment of the data that were collected and reformulated according to the objective of the study was carried out. The quantitative methodology used was the dynamic Data Envelopment Analysis (DEA) with Constant Returns of Scales (CCR), with the model not oriented to treat data taken from the Justice Report in Numbers that are published by the National Council of Justice from 2012 to 2021 referring to the 27 state electoral courts. The results showed that the average efficiency result of these units is 0.42, demonstrating a result less than half of the maximum possible value, it was found that 81% of these units had the individual value of the index less than 0.50 and that the most efficient courts were the courts of Mato Grosso and Roraima. With this, it is suggested for future research to analyze the effect of other financial variables on the efficiency index of these courts.

4
  • LYANA GLÉCIA GURGEL MELO
  • EVALUATION OF TEACHERS IN EMERGENCY REMOTE EDUCATION DURING THE COVID-19 PANDEMIC IN ACCOUNTING COURSES AT HIGHER EDUCATION INSTITUTIONS IN NATAL/RN.

  • Líder : JOANA DARC MEDEIROS MARTINS
  • MIEMBROS DE LA BANCA :
  • DIOGO HENRIQUE SILVA DE LIMA
  • JOANA DARC MEDEIROS MARTINS
  • VALDERIO FREIRE DE MORAES JUNIOR
  • Data: 11-abr-2023


  • Resumen Espectáculo
  • With the advent of the COVID-19 pandemic, educational institutions all over the world were strongly impacted, as the social distancing policy adopted in several countries made it impossible to carry out in-person classes. As a measure to promote the continuity of academic activities, the Ministry of Education instituted, through an ordinance, the Emergency Remote Teaching (ERE), whose implementation process, as in several countries, was carried out in an unplanned manner. This study has as general objective to evaluate the teaching and learning process of remote classes, from the perspective of Accounting Sciences Course professors at the IES of Natal/RN.
    Therefore, it is intended to develop an exploratory study of a qualitative nature through a survey, using an online questionnaire in a sample of 38 HEI teachers in RN, seeking to capture the perception of teachers regarding the limiting and promoting factors in implementation of the ERE. Analyzing the teaching-learning process in the context of the ERE is necessary, especially in the Accounting course, due to the importance of the accounting professional in the country's economic development.

5
  • ISABELA DE ARAUJO BERNARDO DOS SANTOS
  • LEVEL OF DIRECT AND INDIRECT TAX PLANNING, COMPANY VALUE AND LIFE CYCLE: EVIDENCE IN THE BRAZILIAN ENVIRONMENT.

  • Líder : ADILSON DE LIMA TAVARES
  • MIEMBROS DE LA BANCA :
  • ADILSON DE LIMA TAVARES
  • RENATO HENRIQUE GURGEL MOTA
  • ROBÉRIO DANTAS DE FRANÇA
  • Data: 14-jul-2023


  • Resumen Espectáculo
  • Tax planning has been the main business strategy to reduce the tax burden, given the high tax burden offered to Brazilian taxpayers. This discussion has been intensifying after the financial crisis of 2008 until today, so that companies need to adopt a tax behavior that is capable of bringing benefits that outweigh the costs involved in this process. Thus, based on the agency theory and the organizational life cycle theory, this work aims to analyze whether, in the Brazilian environment, the planning of direct and indirect taxes and the life cycle stages influence the value of the company. The data used in the research refer to the period from 2010 to 2021, and were collected from the Refinitiv Eikon platform and from the financial statements disclosed by publicly traded companies listed on Brasil, Bolsa, Balcão (B³). As a data treatment technique, it was decided to use Regression with Panel Data, because the database presents characteristics of a cross-section and time series. Based on the results obtained in the estimation of models (FE-LSDV) with balanced data, the hypothesis that the level of tax planning influences the value of the company was partially confirmed. And that only the introduction stage positively influences the value of the company. In an additional analysis, it was also possible to verify that the presence of the RTT decreases the firm value of the Brazilian publicly traded companies in the sample. And the interaction between tax planning and the Covid-19 pandemic did not show a cause and effect relationship in the value of publicly traded Brazilian companies in this sample.

6
  • IVANA CRISTINA FAUSTINO CÂMARA
  • AUDIT IN UTILITY COMPANIES: ANALYSIS OF MAIN ISSUES ON INDEPENDENT AUDITOR'S REPORT

  • Líder : ALEXANDRO BARBOSA
  • MIEMBROS DE LA BANCA :
  • ALEXANDRO BARBOSA
  • JOSE EMERSON FIRMINO
  • ROBERTO SERGIO DO NASCIMENTO
  • Data: 20-jul-2023


  • Resumen Espectáculo
  • Significant efforts contributed to make Auditing and its practice more publicized and informative, due to the relevance of its execution. From this, the Independent Auditor's Report (IAR) included in its structure the communication of relevant information, such as the Key Audit Matters (KAMs). In this sense, this research aims to deepen knowledge about the Matters reported by brazilian companies on Water and Sanitation sector, Electricity sector and Gas sector, and also about the match between the opinion contained in the reports, the service provided by these companies and the scale of the audit firm involved. Thus, a qualitative-quantitative, descriptive and documentary research was carried out, seeking to describe, in the context of organizations in the public utility sector, the aspects of the IAR. With the help of the Phyton programming language, the reports released from 2016 to 2021 were analyzed, from 168 public utility organizations, adding up to 888 Reports. 245 of those were reported by Water and Sanitation companies,  543 of those were reported by Energy companies and 100 of those were reported by gas companies. Through content analysis, the most frequently reported KAMs were identified, noting that aspects related to concession assets, revenue recognition and provision for contingencies are the most present content in this section of the report. It was also identified that, since the beginning of IAR application, at each year the amount of content considered KAMs has been reduced, so that throughout the research, 1212 main audit matters were analyzed. In order to investigate the association of the types of opinions - without reservation, with reservation, negative opinion or disclaimer of opinion - with the utility services and the reputation of the audit company, a correspondence analysis was performed, through which a statistical association was identified between the unmodified opinion and the reports issued by Big Four organizations, in addition to finding that the electricity public utility sector tends to have more unmodified opinions, in relation to water and sanitaton services and natural gas. From the methods used and the results found, the research contributed to the advancement of the study about the changes in the Independent Auditor's Report, in addition to presenting an overview of its application in the context of concessionaires of natural monopolies. The present study is distinguished by the findings comprising a period of six years of application of the normative changes. Also, the research pointed aspects not yet investigated related not only to the analyzed sector, but also to the comparison between the organizational characteristics and the types of Independent Auditor's Reports.

7
  • RAFAELA RODRIGUES DA SILVA
  • ANALYST FORECAST IN THE PHASES OF ECONOMIC CYCLES: EVIDENCE OF TRADE CAPITAL COMPANIES IN BRAZIL

  • Líder : RENATO HENRIQUE GURGEL MOTA
  • MIEMBROS DE LA BANCA :
  • ORLEANS SILVA MARTINS
  • RAIMUNDO MARCIANO DE FREITAS NETO
  • RENATO HENRIQUE GURGEL MOTA
  • Data: 21-jul-2023


  • Resumen Espectáculo
  • Considering the role of market analysts as intermediaries of information between companies and investors, as agents capable of reducing information asymmetry and contributing to the functioning of the capital market, this research project aims to analyze the influence of economic cycles on forecasts of earnings reported by market analysts. For this purpose, information was collected on earnings forecasts published by market analysts and accounting and financial information on companies that trade their shares on B3, as well as information regarding the economic environment during the period from 2010 to 2021, through the database data from Eikon Refinitiv. The properties of earnings forecasts to be tested in this study are: (a) forecast accuracy and (b) forecast bias (pessimism/optimism), while economic cycles were measured through GDP variations, to classify cycles into four phases: expansion, recession, contraction and recovery, according to Schumpeter (1939). For data analysis, estimation of four econometric models was performed using the technique of statistical modeling of unbalanced panel data. The results indicate that market analysts' earnings forecasts are sensitive to economic cycles. The results indicate that the information is more accurate in periods of economic upturn (recovery and expansion), being even stronger in the period of economic recovery. They also pointed out that during the period of economic recession, forecasts are more optimistic.

8
  • JÉSSICA KAROLLINE PEREIRA DA CUNHA
  • Female Participation in the Upper Echelons: an analysis of the female profile in non-financial companies listed in [B]³

  • Líder : DIOGO HENRIQUE SILVA DE LIMA
  • MIEMBROS DE LA BANCA :
  • DIOGO HENRIQUE SILVA DE LIMA
  • JOANA DARC MEDEIROS MARTINS
  • JOSICARLA SOARES SANTIAGO
  • Data: 31-jul-2023


  • Resumen Espectáculo
  • This study aims to analyze the profile female participation in high-ranking positions in the light of the Upper- Echelons Theory in non-financial companies. Based on Upper- Echelons Theory, sought to identify observable female characteristics that serve as a basis for the selection and development of top-ranking executives, especially in the female corporate framework, in order to contribute to the reduction of historically and socially acquired prejudices through the preservation of the status quo, as appears in the Theory of Justification of the System. Thus, to achieve the expected objective, a mapping and quantification of female participation will be carried out during the years 2011 to 2022, as well as an analysis of the observable characteristics (age, profession, education, experience and dual roles) of 565 women in the last year of analysis. The research studied the Board of Directors, Fiscal Council, Executive Board and President (CEO) of 321 non-financial companies listed in Brazil, Bolsa and Balcão [B]³. For data analysis, the research is characterized by having a quali-quantitative approach, qualitative because the data collection is based on documents and their reading, as well as the consequent application of content analysis of the reports and quantitative because of the quantification of the studied variables and application through descriptive statistics. The results showed that the sectors with the highest proportion of women in their positions are public utilities, technology and education. It also identified that the position of the board has the highest proportion of women with an average of 11.90, just after the supervisory board and administration, with 10.57 and 9.81, respectively. Finally, it identified that 76% of women have some type of postgraduate degree, that their average age is 51.88 years, the area of training that most admits women in more prominent positions is administration, only 19 women have dual degrees. positions and 99.29% of the analyzed women have previous experiences.

9
  • LEVY RUANDERSON FERREIRA DA SILVA
  • The Effects of Budgetary Solvency on the Dynamic Efficiency of Health and Education Services in large Brazilian Municipalities

  • Líder : SEVERINO CESARIO DE LIMA
  • MIEMBROS DE LA BANCA :
  • ALEXANDRO BARBOSA
  • JOSEDILTON ALVES DINIZ
  • SEVERINO CESARIO DE LIMA
  • Data: 21-ago-2023


  • Resumen Espectáculo
  • The idea that public goods and services should be provided in a decentralized manner, with the intention of ensuring that the specific social demands of each locality are met, is advocated by various scholars. In light of the provocations of Zafra-Gómez (2010), the challenges arising from externalities, fiscal imbalances, and other factors demonstrate that administrative and financial capacities can reflect the quality and efficiency in realizing the goods and services established by local governments. In this context, the present study seeks to understand the nascent research that links budgetary solvency and the efficiency of health and education services. Accordingly, this dissertation aimed to investigate the effects of budgetary solvency on the dynamic efficiency of health and education services provided by large Brazilian municipalities. The theoretical foundation for this dissertation was based primarily on the Financial Condition Theory and subsidiarily on the Fiscal Federalism Theory. The sample consists of the 250 largest Brazilian municipalities, measured by the population
    stratified by the Brazilian Institute of Geography and Statistics (IBGE) in 2019, with an analysis period between 2011 and 2019. Through dynamic Data Envelopment Analysis (DEA) with a network structure (SBM Dynamic Network DEA), scores for overall efficiency and the health and education sectors were extracted. In the second stage of the research, through the Generalized Estimating Equations (GEE) method, the relationship between budgetary solvency, measured by the coverage indicator, and the efficiency of health and education services was investigated. The results pointed to a significant and positive relationship between budgetary solvency and the efficiency of health and education services, revealing that the efficiency of these services in large Brazilian municipalities depends on the quality of government budgetary solvency. Finally, it was observed that the variables of per capita debt, per capita GDP, demographic density, and municipality size also exert influence on the efficiency of public health and education services.

10
  • NATALIA COSTA GOMES
  • EXPLANATORY FACTORS OF THE COMPETITIVENESS RANKING OF BRAZILIAN MUNICIPALITIES: AN ANALYSIS OF THE PUBLIC LEADERSHIP CENTER (CLP) INDICATOR FOR THE YEAR 2022

  • Líder : MAURICIO CORREA DA SILVA
  • MIEMBROS DE LA BANCA :
  • EDMILSON JOVINO DE OLIVEIRA
  • JOÃO CARLOS HIPÓLITO BERNARDES DO NASCIMENTO
  • MAURICIO CORREA DA SILVA
  • Data: 21-ago-2023


  • Resumen Espectáculo
  • Competitiveness is a significant element in the growth and development of companies and countries, in addition to being a valuable analysis tool for decision-making. Competitiveness indices have been widely used to identify and reference competitive and productive potential. Concerning the public sector, such a perspective is used as doubtful by some, since, in the government sector, the premises that govern the dynamics of this sector are opposite to those of the private sector. This research aims to analyze, among a set of factors, which explain the competitiveness ranking of Brazilian municipalities, using as a proxy the indicator prepared by the Center for Public Leadership (CLP) for the year 2022. The indicator was prepared for 415 municipalities and in this investigation, one was excluded due to lack of data. The ranking score was used as a dependent variable and explanatory variables related to social and economic factors, personal characteristics of managers (gender, age, political experience, level of education) and fiscal management and governance were established. The Agency Theory Applied to the Public Sector was used as theoretical support and the analyzes were performed with the GLM (Generalized Linear Models) with Tweedie distribution. Data were collected on the websites of the National Treasury Secretariat (STN), the Superior Electoral Court (TSE), the Institute of Applied Economic Research (IPEA), the Federal Board of Directors platform and the FIRJAN Index of Fiscal Management platform (FIRJAN). The results revealed statistically as explanatory factors of the ranking of competitiveness of Brazilian municipalities: Own Tax Collection (tax revenue), the FIRJAN Tax Management Index (IFGF) and the complete higher education level. The study collaborated with the advancement of the literature with discussions on the Agency Theory Applied to the Public Sector and the competitiveness of Brazilian municipalities. For society, it represents yet another instrument of social control to promote accountability and reduce informational asymmetry. For managers, the results can help in decision-making in order to improve the development of public policies.

11
  • MAÍRA LOUISE FERNANDES ALVES
  • QUALITY OF PUBLIC EXPENDITURE ON HEALTH AND EDUCATION: A SYSTEMATIC ANALYSIS.

  • Líder : VICTOR BRANCO DE HOLANDA
  • MIEMBROS DE LA BANCA :
  • MAYARA BEZERRA BARBOSA
  • VICTOR BRANCO DE HOLANDA
  • YURI GOMES PAIVA AZEVEDO
  • Data: 23-ago-2023


  • Resumen Espectáculo
  • Public spending is considered one of the main means of government action and is related to the amounts used to fund services provided to society. It is through him that management manifests its objectives and priorities. In this sense, the research aims to identify the state of the art of national and international scientific production on the quality of public spending in the areas of health and education. The choice of these specific fields is justified because they require special attention from managers in the allocation of resources, they have national, state and
    municipal funds for the transfer of financial resources and also budget constructions marked by some specificities for sharing resources in a federative way. As a methodological path, a systematic literature review was adopted, a form of research that uses the literature as a data source, allowing the analysis of previously used resources, themes, hypotheses, problems. The process began with the elaboration of the review protocol, the database chosen for the continuation of the research was Scopus, due to its scope and quality control; primary and secondary keywords were used, according to the progress of the study and the need for search filters. As a result, the lack of use of theoretical perspectives as a basis for the analyzed studies was observed, both in the areas of education and health, as well as the absence of future research agendas. However, the results are a combination of several studies that can serve as a basis and guide for future approaches, contributing to researchers in the area and suggestions on this topic.

12
  • SABRINA PAULINO DE OLIVEIRA
  • CORPORATE CHARACTERISTICS AND COMPLIANCE OF INTEGRATED REPORTS IN BRAZIL REGARDING GUIDELINES RELEASED BY THE IIRC
  • Líder : ALEXANDRO BARBOSA
  • MIEMBROS DE LA BANCA :
  • ALEXANDRO BARBOSA
  • RAIMUNDO MARCIANO DE FREITAS NETO
  • TICIANE LIMA DOS SANTOS
  • Data: 13-oct-2023


  • Resumen Espectáculo
  • The business environment has become increasingly competitive, complex, and demanding, giving rise to the need for integrated reports that showcase not only the financial reality but also the social and environmental aspects. The Integrated Report (IR) comes to supply the need that the market seeks, synthesizing all this information, assisting in the better decision-making of its stakeholders. Although there is a consistent trend of companies embracing the adoption of integrated reporting, there is a lack of national studies that assess the compliance of these statements and its consonance with the framework established by the International Integrated Reporting Council (IIRC), as well as which business characteristics can influence the quality of the statement mentioned. Therefore, the general objective of the study is to investigate the relevance of certain business characteristics to the level of quality of integrated reports in Brazil. The population designated for the analysis of this research will be composed of companies listed on [B]³ – Brasil, Bolsa, Balcão –, with its shares traded on the Brazilian stock market on 12/31/2021, and Brazilian state-owned companies. The exclusion of the financial and insurance sectors occurred because both have operational and asset activities distinct from the others. The sample comprises data from 448 companies with 1,673 observations. In that regard, data will be collected on the RefinitivEikon database, terms of reference, financial and non-financial statements on the companies' website. The analysis will cover the period from 2018 to 2020, justified by the regulation and mandatory disclosure of Integrated Report of state-owned companies according to Law Nº. 13.303/2016, which established a period of 24 months to make the necessary adaptations to suitability, as well as, the market incentive for private companies also adopt the disclosure of the integrated report. For the conduction of the analyses, the methodology of Ordinary Least Squares (OLS) regression was employed, applied to unbalanced panel data. As for the results of the econometric models, concerning Model 4 (with companies from [B³] and compliance greater than 0), it is possible to observe that a significant result was found for one variable of interest: Company Size (FSIZE). Meanwhile, for Model 6 (with state-owned enterprises and compliance greater than 0), it is possible to observe that significant results were found for the variables of interest: Board Size (BSIZE), Financial Capacity (FCF), and Age (AGE).

13
  • FLAVIO GEORGE ROCHA
  • DIAGNOSIS, MATURITY AND GUIDELINES FOR THE USE OF COST INFORMATION IN THE HEALTH AREA OF THE STATE OF RIO GRANDE DO NORTE: A CASE STUDY AT THE DALTON CUNHA BLOOD CENTER.

  • Líder : VICTOR BRANCO DE HOLANDA
  • MIEMBROS DE LA BANCA :
  • VICTOR BRANCO DE HOLANDA
  • ANAILSON MARCIO GOMES
  • RICARDO ROCHA DE AZEVEDO
  • Data: 16-oct-2023


  • Resumen Espectáculo
  • Accounting. Accrual basis. Cost information system. Blood center.

14
  • ALEF AUGUSTO ALVES DE ALMEIDA
  • Influence of ownership structure and executive compensation on the performance of Brazilian Real Estate Investment Funds

  • Líder : RAIMUNDO MARCIANO DE FREITAS NETO
  • MIEMBROS DE LA BANCA :
  • DANIEL KNEBEL BAGGIO
  • RAIMUNDO MARCIANO DE FREITAS NETO
  • VINICIO DE SOUZA E ALMEIDA
  • Data: 30-oct-2023


  • Resumen Espectáculo
  • The current study had the purpose of investigating the effects of the ownership and compensation structures on the performance of Brazilian real estate investment funds. The data concerning both structures was obtained from periodic forms made available in the
    Portal de Dados Abertos da Comissão de Valores Mobiliários (Portal of Open Data from the Brazilian Securities and Exchange Commission); the performance data was obtained in the periodic forms and the database from Economatica®, where 51 real estate investments funds that were continuously listed in the Brazilian Stock Exchange (B3) from 2017 to 2022 were analyzed. To accomplish these analyses and estimations, panel data regression models were used with the following variables: Market-to-book ratio, annual effective returns, and Jensen’s Alpha. Among the studies’ main results, one observes that there is a statistically significant relation between both structures with the funds’ performance, in contrast, when adjusting this relation by the investment risk, the ownership structure lost its statistical significance. Lastly, concerning the control variables, it was verified that the Net Operating Revenue and the Asset Size were positively associated with the funds’ performance.

15
  • PEDRO ENEAS DO NASCIMENTO NETO
  • EFFECTS OF MANAGEMENT PRACTICES IN THE BUDGET PROCESS ON THE FISCAL RESULTS OF BRAZILIAN MUNICIPALITIES

  • Líder : SEVERINO CESARIO DE LIMA
  • MIEMBROS DE LA BANCA :
  • SEVERINO CESARIO DE LIMA
  • ANAILSON MARCIO GOMES
  • RONALDO JOSE REGO DE ARAUJO
  • Data: 07-nov-2023


  • Resumen Espectáculo
  • The management practices of the budget process constitute a set of decision measures adopted by managers to prepare and execute the public budget. According to the theory of government financial condition, management practices related to the public budget, as elements of the organizational factor, are appropriate responses to changes in environmental conditions aiming to maintain the financial condition of governments in a stable situation. That said, the present research aims to analyze the effects of managerial practices in the budget process on the financial condition, more specifically with regard to the results of budget execution in Brazilian municipalities, covering the period between 2015 and 2022. The theoretical foundation for this dissertation was based on the Theory of Financial Condition as the main anchor and some theories of the budgeting process, namely: Incremental Theory, Serial Judgment Theory, Cultural Budget Theory, Budgetary Constraint Management Theory, Multiple Flows Theory, Punctuated Equilibrium Theory and Theory of Budgetary Conflicts, the last three of which are for expository purposes only. The sample is made up of 5.570 Brazilian municipalities measured through the population stratified by the Brazilian Institute of Geography and Statistics (IBGE) in 2019, with an analysis period between 2015 and 2022. To achieve the proposed objective, the regression method was applied in panel called the Generalized Method of Moments System GMM-Sys, robust to endogeneity, GMM-Sys heteroscedasticity and which does not assume normality in the distribution of variables, using the One-Step robustness method for standard errors. The results showed that the result of budget execution has a strong link with the variables forecasting capacity, level of budget restraints and volume of budget changes, showing that as the municipality improves its budget forecasting capacity, it carries out budget restraints at the appropriate time, and promotes specific changes to your budget, there is a significant gain in your budget solvency.

16
  • EMILLE DANIELLE SANTOS DE MORAIS
  • DETERMINING FACTORS IN THE SOCIAL SECURITY MANAGEMENT OF PUBLIC PENSION SYSTEMS IN THE STATE OF RIO GRANDE DO NORTE

     
     
     
  • Líder : EDZANA ROBERTA FERREIRA DA CUNHA VIEIRA LUCENA
  • MIEMBROS DE LA BANCA :
  • EDZANA ROBERTA FERREIRA DA CUNHA VIEIRA LUCENA
  • LUIS MANUEL ESTEVES DA ROCHA VIEIRA
  • DIANA VAZ DE LIMA
  • Data: 16-nov-2023


  • Resumen Espectáculo
  • Faced with the debate about the imminent possibility of social security bankruptcy and the negative consequences of this fact for society, the present study seeks to identify what are the determining factors for the social security management of the Social Security Regimes (RPPS) adopted by the State of Rio Grande do Norte and some of its municipalities, based on the Social Security Situation Index - extracted from the Social Security Secretariat's database -, in which it is intended to verify which variables determined the situation of the 41 social security entities in Rio Grande do Norte in the sample period from 2019 to 2022. For the analysis, the research uses a quantitative and descriptive approach, in the light of the logistic regression technique, using unbalanced panel data, with the scope of identifying the main explanatory variables of the social security result of the schemes potiguares themselves in the studied period. In summary, it can be stated that the result of the regression showed that of the 11 explanatory variables, only “CRP” was statistically relevant, indicating that if the RPPS has “CRP”, its chance of achieving a grade is 20.90 times greater your chance of achieving a “C” grade and every 1.0066 times for every million units increased by the ratio between your revenue and the ratio between your population and mass of insured people, you will achieve the highest grade achieved within the analysis. Furthermore, the general result of the RPPS in Rio Grande do Norte for the reported period was unsustainable, since in 2020, the balance was R$ -3,453.46 million and in 2021, R$ -2,302.57 million. In any case, the results found in the present study lead to the perception of a worrying social security situation in the RPPS in Rio Grande do Norte, which, for the most part, are deficient and, for this reason, disable skillful management as a necessary condition for improving sustainability. these entities.

17
  • FELIPE OLIVEIRA LINS E SILVA
  • CAPM model adjustment for company valuation using accounting variables

  • Líder : ATELMO FERREIRA DE OLIVEIRA
  • MIEMBROS DE LA BANCA :
  • ADILSON DE LIMA TAVARES
  • ATELMO FERREIRA DE OLIVEIRA
  • JOSÉ ALVES DANTAS
  • Data: 24-nov-2023


  • Resumen Espectáculo
  • The current research aims to propose an extension to the financial assets pricing model using as basis accounting variables and logistic regression. To reach this objective, data from all companies negotiated in the New York Stock Exchange. This data was extracted from the software Economatica and contains the period of 2006 to 2021. Accounting indicators such as Return on Invested Capital, EBITDA margin, Net Margin, Market
    Capitalization, Company’s Beta (related to the SP500 index), Free Cash Flow, Operating Cycle, Financial Cycle, and Financial Leverage Ratio were used to create an indicator for the study’s development known as σ. The σ modeling factor was made through the linear regression model with fixed panels. For the model’s development, the variables were subdivided into three groups: Profitability, Cash flow management, and efficiency of debt management. The results demonstrated that the model did not present a high explaining power (R2 = 0, 013), however, almost all used variables were statistically significant. Therefore, one suggests the use of macroeconomic information in the σ factor modeling, as well as the use of another regressor, instead of the logistic one, to model such factor in future
    research. It is concluded that the chosen company’s accounting variables – related through a logistic regression (factor σ) – are not as relevant for measuring the entity’s return on equity. 

18
  • ROBERTO VASCONCELOS COSTA JÚNIOR
  • SMOOTHING OF RESULTS: AN ANALYSIS IN FOOTBALL CLUBS

     

     
     
     
     
  • Líder : JOANA DARC MEDEIROS MARTINS
  • MIEMBROS DE LA BANCA :
  • JOANA DARC MEDEIROS MARTINS
  • MARIA DANIELLA DE OLIVEIRA PEREIRA DA SILVA
  • RAIMUNDO MARCIANO DE FREITAS NETO
  • Data: 24-nov-2023


  • Resumen Espectáculo
  • Accounting information serves as a communication resource from an entity to its stakeholders, where it has the power to influence decision-making. Earnings smoothing is a possibility of earnings management that aims to create positive reserves in good times and use them to balance cash flows in difficult or crisis periods. This earnings management method is often used in for-profit companies. The vast majority of soccer clubs, for example, are not-for-profit entities, which aim to expand the assets of the legal entity constituted. However, it is observed that they move billions of dollars a year; therefore, based on the Disclosure theory, the study aims to analyze how the practice of income smoothing occurs in Brazilian soccer clubs. The data that will be collected refer to the period from 2017 to 2022, with emphasis on the years 2020 and 2021, the peak of the Covid-19 pandemic in Brazil. The information will be collected from the websites of the clubs and their federations. The study presents a differential, it will include two income smoothing metrics: (1) Eckel Index (1981) and (2) Smoothing factors proposed from the grouping of the metrics EM1 and EM3 of Leuz, Nanda and Wysocki (2003). Logistic regression and factor analysis were used for data analysis. The results show, through the Eckel Index, that the practice of income smoothing occurs in soccer clubs in specific periods. The logistic regression analysis for the Eckel Index with the explanatory variables Return on Assets (ROA), General Indebtedness (ENDGER), Leverage (ALAV) and Provision for Contingencies (PROV) were not significant for the study. Nevertheless, the Club Size (TAM) represented by the natural logarithm of assets proved to be significant.. Regarding the variable Smoothing Factor of Leuz, Nanda and Wysocki (2003), we used factor analysis to create a ranking of the clubs that smoothed the most. Therefore, the results suggest that the manager of soccer clubs is smoothing the profit at opportune moments, increasing the persistence of provision accounts to decrease the result. Consequently, investors, lenders and club financiers who base their investments on the cash flows of clubs that smooth net income the most through a greater amount of discretionary accruals may have their judgment compromised.

     

     
     
     
     
19
  • SALMO BATISTA DE ARAUJO
  • PARTICIPATORY BUDGET: A MODEL PROPOSAL FOR TEH MUNICIPALITY OF CAICÓ/RN

  • Líder : VICTOR BRANCO DE HOLANDA
  • MIEMBROS DE LA BANCA :
  • LUZIANA MARIA NUNES DE QUEIROZ
  • VICTOR BRANCO DE HOLANDA
  • YURI GOMES PAIVA AZEVEDO
  • Data: 29-nov-2023


  • Resumen Espectáculo
  • The participatory budget (PB) provides decentralization of transparency in the budgetary process, as well as making the population more aware of the way resources are allocated and leading them to demand better functioning of the public sphere of government. It is a public management approach that seeks to engage the population in defining budget priorities and making decisions on how public resources should be allocated in their community. In this regard, the objective of this work was to develop a participatory budget model, presenting a pioneering and effective proposal for implementation in the municipality of Caicó, in the state of Rio Grande do Norte. The present proposal is a descriptive, documentary, and exploratory research. The methodology of the proposal was divided into the choice of the municipality and the planning method. It is worth highlighting that the planning model adopted by the municipality of Caicó follows the guidelines established by the Multi-Year Plan, which defines the priorities and objectives of municipal management for a period of four years, including the definition of budget stages and the establishment of the proposal. The analytical approach of this investigation focused on understanding the behavior of variables within the municipality of Caicó/RN. This approach aims to reduce the level of discretion in financial planning, possibly associated with obstacles in the budgetary process. It is important to note that a new proposal is being introduced here, as there is currently no participatory budget in the municipality. Therefore, the importance of implementing a participatory budget in the municipality is evident. It is necessary to emphasize the importance of collaboration between the legislative, executive, and secretarial branches in the implementation of the participatory budget, as it has the potential to strengthen democratic principles, promote transparency, and foster a more engaging and effective public administration in the allocation of public funds.

20
  • JORGE ASSEF LUTIF JUNIOR
  • Digital Information and Communication Technologies Related to Learning. A Comparative Study of the Perception of Accounting Students in the States of Ceará and Rio Grande do Norte

  • Líder : ANAILSON MARCIO GOMES
  • MIEMBROS DE LA BANCA :
  • ANAILSON MARCIO GOMES
  • DENISE MARIA MOREIRA CHAGAS CORRÊA
  • EDZANA ROBERTA FERREIRA DA CUNHA VIEIRA LUCENA
  • Data: 04-dic-2023


  • Resumen Espectáculo
  • The COVID-19 pandemic, which began in 2020, led to significant changes in education, including the widespread adoption of both face-to-face and remote learning and the integration of new educational technologies into classrooms (UNESCO, 2020). This study aimed to investigate the perception of accounting students on the use of Information and Communication Technologies (ICTs) in the teaching and learning process in higher education institutions in the states of Ceará and Rio Grande do Norte, Brazil. A representative sample of 122 questionnaires completed by accounting students from various institutions in these states was quantitatively analyzed. The results indicate that students have a positive perception of the use of ICTs in teaching. Accounting students in these regions believe that ICTs have the potential to make classes more interesting and engaging, stimulate active student participation, contribute to learning progress, expand learning possibilities, promote collaboration and interaction between students, provide a personalized learning environment, and offer ways to express creativity and explore new ideas. In addition, no significant differences were found in students' perceptions of the use of ICTs when social and economic variables, such as the type of institution (public or private), the course period, and the students' age, were considered. Therefore, the positive perceptions of ICTs were consistent across the different groups. This study has important implications for educational practice. However, it is important to note  hat ICTs are not a cure-all for the problems of education. They are simply a tool that can be used to improve the teaching and learning process. Students and even teachers should be careful when using ICTs and ensure that they are used effectively and appropriately.

21
  • KELIANE DE MELO RAMALHO
  • GUIDING FACTORS IN PEER ASSESSMENT AND SELF-ASSESSMENT OF STUDENTS IN THE UNDERGRADUATE ACCOUNTING COURSE
  • Líder : EDZANA ROBERTA FERREIRA DA CUNHA VIEIRA LUCENA
  • MIEMBROS DE LA BANCA :
  • EDZANA ROBERTA FERREIRA DA CUNHA VIEIRA LUCENA
  • JOANA DARC MEDEIROS MARTINS
  • WÊNYKA PRESTON LEITE BATISTA DA COSTA
  • Data: 04-dic-2023


  • Resumen Espectáculo
  • Among the possible paradigms and paths to evaluate teaching and learning are the scope of formative assessments, as an alternative, peer assessment and self-assessment, which are tools that provide students with an understanding of assessment criteria and improvement. in promoting one’s own learning. Thus, this study aims to analyze the guiding factors in the teaching and learning evaluation process in the context of peer assessment and self-assessment in the Accounting Sciences course. The research population corresponds to three classes of the accounting sciences course at the State University of Rio Grande do Norte (UERN). As data collection instruments, a questionnaire adapted from studies by Silva and Leal (2021), Soares (2008) and Nogueira (2014) was used, and semi-structured interviews through focus groups with students and teachers. Data analysis will be carried out using the following software: Stata® 12.0, Excel®, and ATLAS.ti 9®. The means of peer assessments and self-assessment will be tabulated in an Excel® spreadsheet to later carry out the ANOVA test, as well as open coding will be carried out after the interviews, with the purpose of associating categories. Data triangulation will be carried out, through the combination and comparison of findings with the
    literature, in the search for new insights that contribute to achieving the learning objectives.

22
  • RICARDINO ALBERTO DA FONSECA TEIXEIRA
  • INFLUENCE OF CORRUPTION IN PUBLIC SPENDING ON THE ECONOMIC GROWTH OF PORTUGUESE-SPEAKING AFRICAN COUNTRIES – (2016- 2021)

  • Líder : LUIS MANUEL ESTEVES DA ROCHA VIEIRA
  • MIEMBROS DE LA BANCA :
  • LUIS MANUEL ESTEVES DA ROCHA VIEIRA
  • SEVERINO CESARIO DE LIMA
  • RONALDO JOSE REGO DE ARAUJO
  • Data: 19-dic-2023


  • Resumen Espectáculo
  • Public spending is an important component for economic growth, however, the level of corruption can impact the effectiveness of such spending. On the other hand, there is scarce literature investigating the effects of public spending on economic growth amid the effects of corruption, applied to developing countries, especially in the Community of Portuguese Language Countries (CPLP). Therefore, based on Keynesian theory and the work of Devarajan et al. (1996), this study aims to analyze the influence of public spending on CPLP’s economic growth in the period from 2016 to 2021 with control for the level of public transparency through Transparency International’s corruption perception index. Public spending was first considered by economic category (current spending and capital spending) and then by function (public safety and order, education, infrastructure, and finally, health). To control for the endogeneity of economic-financial variables, we used the predominant model in this type of literature, GMM, in order to test the hypotheses of the positive influence of public spending on economic growth in CPLP. The results show that all variables were positive and statistically significant, that is, they positively influence CPLP’s economic performance. On the other hand, the control variable, Transparency, harms economic performance, which contradicts the literature on the influence of corruption on economic growth.

23
  • JOEL FERREIRA CAVALCANTI FILHO
  • THE RELATIONSHIP OF FISCAL MANAGEMENT AND PAYMENT CAPACITY (CAPAG) OF BRAZILIAN CAPITALS

  • Líder : ANAILSON MARCIO GOMES
  • MIEMBROS DE LA BANCA :
  • ANAILSON MARCIO GOMES
  • LUIS MANUEL ESTEVES DA ROCHA VIEIRA
  • RONALDO JOSE REGO DE ARAUJO
  • Data: 20-dic-2023


  • Resumen Espectáculo
  • The objective of this study is to analyze the relationship between payment capacity (CAPAG) and efficient tax management, measured by the Firjan Tax Management Index (IFGF), in Brazilian capitals. A descriptive methodology was used. The study sought to identify the relationship between the payment capacity and the fiscal management of capitals based on the performance analysis of this management, evaluating them using CAPAG and IFGF metrics, based on the Fiscal Responsibility Law (LC 101/2000) . The methodology used was quantitative and descriptive, using data collected from the SICONFI and FIRJAN electronic systems. The results revealed that some capitals achieved good performance in both CAPAG and IFGF, indicating a relationship between good payment capacity and good fiscal management. CAPAG's Current Savings (PC) proved to be decisive for the general classification of a municipality. In conclusion, the dissertation highlighted the importance of fiscal responsibility and the ability to pay for efficient fiscal management. The results can support public policies and encourage responsible fiscal management practices by municipalities, contributing to the country's economic and social development. The research contributed to the evaluation of the criteria for analyzing responsible fiscal management, considering aspects such as control, social responsibility, transparency and planning in execution. Furthermore, it was highlighted that the assessment of fiscal management and payment capacity is not necessarily identical, and it is crucial to consider multiple factors to understand the financial situation of each municipality, including taking into account the context of the Covid-19 pandemic, which may have influenced some results.

24
  • MARIANA JOYCE DOS SANTOS NASCIMENTO
  • COVID-19 AND RESTRICTION MEASURES: AN ANALYSIS OF ACCOUNTING CONSERVATISM


    Capítulo 1: Behavior of companies' accounting conservatism in the scenario of economic crisis caused by the COVID-19 pandemic


    Capítulo 2: Accounting conservatism and measures to combat COVID-19: an analysis of Latin American countries

  • Líder : RENATO HENRIQUE GURGEL MOTA
  • MIEMBROS DE LA BANCA :
  • RENATO HENRIQUE GURGEL MOTA
  • ANDERSON LUIZ REZENDE MOL
  • YURI GOMES PAIVA AZEVEDO
  • Data: 22-dic-2023


  • Resumen Espectáculo
  • Capítulo 1: Although there are studies related to conservatism in periods of economic crisis, all studies focus on data from developed countries, that is, there is a scarcity of studies that carry out this research in Latin American countries. The objective of this study is to identify the behavior of conservatism in companies in Latin America (LA) before and during the economic crisis resulting from the COVID-19 pandemic. For this, there was a selection of the countries that have the largest and main Stock Exchanges in LA, which were: Argentina, Brazil, Chile, Colombia, Mexico and Peru. The period adopted was from 2014 to 2019 (before the crisis) and from 2020 to 2021 (during the crisis), and the Thomson Reuters Eikon® platform was used, through which a sample of 492 companies and 2,573 observations were obtained. The model used to measure conservatism was that of Ball and Shivakumar (2005), through multilevel regression from three levels on unbalanced panel data. Based on the results, it is inferred that companies in Latin America adopt a conservative stance both before and during periods of crisis. However, during these phases of economic recession, there is a tendency towards an increase in the level of conservatism, since organizations had opportunistic recognition of gains during the period of recession, followed by their reversal in subsequent periods, signaling accounting strategies that aim to deal with the uncertainties and volatility associated with this uncertain period of the pandemic. Furthermore, it was observed that organizations had a significant impact on reversing negative results.

    Capítulo 2: The study aims to analyze the relationship between the restriction measures adopted by Latin American countries to combat COVID-19 and the level of conservatism of companies listed on their stock exchanges during the market downturn. To this end, an analysis was carried out on public companies in countries that have the main exchanges in Latin America (Argentina, Brazil, Chile, Colombia, Mexico and Peru), in the period from 2020 to 2021. Initially, the restriction measures adopted were calculated by each country, seeking to categorize them into groups with different levels of restriction, based on the measures implemented by each of them. Data for this analysis was obtained from the Oxford COVID-19 Government Response Tracker (OxCGRT), developed by the Blavatnik School of Government at the University of Oxford. Next, an analysis of the degree of conservatism present in each of these groups was carried out, using the model proposed by Ball and Shivakumar (2005) through panel data regression. Finally, the variable that quantifies the restriction measures adopted by each group was incorporated as an integral part of this analysis process. The results show that Argentina, Colombia, Chile and Peru were the countries that most implemented measures to combat COVID-19, being considered more restrictive. On the other hand, Brazil and Mexico adopted fewer restrictions, being classified as less restricted. The analysis indicated that companies from less restrictive countries presented a more conservative stance in their financial statements, however, there was no evidence that conservatism was directly impacted by the restriction measures. The most restricted countries did not demonstrate statistically significant variables. 

25
  • CHIARA RAIOL PAULA
  • BEHAVIORAL PROFILE AND ACADEMIC PERFORMANCE IN ACCOUNTING
    SCIENCES: AN ANALYSIS IN THE LIGHT OF DISC THEORY.

  • Líder : DIOGO HENRIQUE SILVA DE LIMA
  • MIEMBROS DE LA BANCA :
  • DIOGO HENRIQUE SILVA DE LIMA
  • EDZANA ROBERTA FERREIRA DA CUNHA VIEIRA LUCENA
  • YARA MAGALY ALBANO SOARES
  • Data: 27-dic-2023


  • Resumen Espectáculo
  • This study aims to explore the relationship between behavioral profile, based on DISC theory, and academic performance in accounting students. DISC theory classifies behavioral profiles into four main categories: Dominance, Influence, Stability, and Compliance. Focusing on the Federal University of Rio Grande do Norte (UFRN), the research included 352 undergraduate accounting students, selected through a non- probabilistic accidental sample. The Johnson (2018) psychometric test was used to identify the DISC behavioral profiles of the participants. Data analysis was performed using descriptive statistics and multiple linear regression. A positive association was observed between the Stability and Compliance profiles and the students' academic performance. However, an excessive adherence to the characteristics of Stability can be detrimental, suggesting the need for a balance between different profiles for effective academic performance. Moreover, the results indicate a significant influence of demographic factors, with female and older students generally showing superior performance. These findings suggest that understanding DISC behavioral profiles can be a valuable tool in understanding and enhancing teaching and learning strategies in accounting. It is important to note that the study is limited to the context of UFRN, potentially affecting the generalization of the results, the absence of institutional, faculty, and socioeconomic variables, and the sensitivity of the DISC test to cultural issues. Therefore, future research is suggested to seek a more representative sample and consider different academic contexts to validate and expand the findings of this study. Additionally, it would be beneficial to explore how interventions based on the DISC profile can be practically implemented in the educational environment.

26
  • FELIPE ANDERSON SMITH DE MEDEIROS
  • ACCOUNTING QUALITY AND ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) PERFORMANCE IN SOUTH AMERICAN UTILITIES

  • Líder : ALEXANDRO BARBOSA
  • MIEMBROS DE LA BANCA :
  • ALEXANDRO BARBOSA
  • RAIMUNDO MARCIANO DE FREITAS NETO
  • TICIANE LIMA DOS SANTOS
  • Data: 28-dic-2023


  • Resumen Espectáculo
  • This study aims to investigate the relevant relationship between ESG performance and accounting quality of the Latin American companies listed on domestic stock exchanges. For this, data were collected regarding the presence of ESG performance measures on Refinitiv® database. The necessary information to estimate proxies of accounting quality, including earnings management, timely-loss recognition, conservatism and value relevance as proxies of accounting quality were collected on Refinitiv® database. The models employed to measure the proxies of Quality of Internal Control (QIC) included: Modified Jones (Dechow, Sloan, Sweeney, 1995) for earnings management, using panel data regression with random effects; Barth, Landsman, and Lang (2008) for the Relevance of Accounting Information with random effects, employing panel data estimation; and Banker et al. (2016) for conservatism, utilizing panel regression estimation with a pooled estimator. As a distinguishing feature of this study, it focuses on developing countries in Latin America within the utilities sector. This sector, being regulated, is sensitive to sustainability issues and characterized by monopolistic industries. Based on the findings, a significant relationship was observed between performance and ESG (Environmental, Social, and Governance) transparency, and the Quality of Internal Control (QIC) through the Relevance of Accounting Information. However, other metrics such as Earnings Management and Conservatism did not demonstrate a statistically significant relationship.

2022
Disertaciones
1
  • JOSÉ DIEGO BRAZ DA SILVA
  • THE WINNER'S CURSE IN THE INDEPENDENT AUDIT PUBLIC CONTRACTS

  • Líder : CÉSAR AUGUSTO TIBÚRCIO SILVA
  • MIEMBROS DE LA BANCA :
  • CÉSAR AUGUSTO TIBÚRCIO SILVA
  • ERIVAN FERREIRA BORGES
  • MICHELE RÍLANY RODRIGUES MACHADO
  • Data: 21-ene-2022


  • Resumen Espectáculo
  • Independent auditing is considered a factor that reduces the asymmetry of accounting information for the market. Its independence is a relevant indicator of the quality of its work performed, which seeks to ensure the quality of the accounting information disclosed by companies. The auditor's remuneration is one of the conditions studied that support and influence their independence and, consequently, the quality of the independent audit. Thus, this research aims to analyze the public hiring of independent auditors by state companies under the direct control of the Union that are carried out in the electronic auction modality and the determinants for the occurrence of debasement of audit fees. Anchored in the Theory of Auctions and the Winner's Curse, the study was carried out with a quantitative approach, resulting in a sample of forty-six state-owned companies analyzed, totaling seventy-three observations of contracts carried out in the period 2010 to 2020 documentary research from the minutes of electronic auctions and the collected data were analyzed using Multiple Linear Regression estimated by the method of Ordinary Least Squares – OLS – and complementary test via Quantile Regression. The tests were performed using the statistical software STATA®, version 14.0. The results respond positively to the research hypothesis that the contracting procedure through auction causes a level of competition between auditing firms, increasing the variation of the estimated price and that actually contracted, which positively affects the occurrence of debasement of audit fees of the state-owned companies and the winner's curse for auditing firms. Regarding the hypothesis about the impact of the debasement of fees on the quality of audits carried out in these companies, using earnings management as a proxy, the tests were statistically inconclusive to determine causality and correlation between the existence of degradation and earnings management. However, further testing through OLS Regression model without the constant, the regression result indicates significance for the debasement in relation to earnings management practice. As the main contributions of the study, elements were obtained for professional and regulatory concerns about the effectiveness of the electronic auction for contracting technical independent audit services.

2
  • CÁSSIA MARCELLE DIAS PINHO
  • COOPERATIVE GOVERNANCE: ADHESION TO GOOD PRACTICES IN THE CONTEXT OF COOPERATIVES IN FAMILY AND SOLIDARITY AGRICULTURE.

  • Líder : ANAILSON MARCIO GOMES
  • MIEMBROS DE LA BANCA :
  • ANAILSON MARCIO GOMES
  • EDUARDO TADEU VIEIRA
  • JOANA DARC MEDEIROS MARTINS
  • WASHINGTON JOSE DE SOUSA
  • Data: 22-feb-2022


  • Resumen Espectáculo
  • This dissertation aims to identify and analyze comparatively through the perception of managers/cooperators the possible mechanisms of cooperative governance adopted in cooperatives of family farming and solidarity in the states of Rio Grande do Norte and Pará, and its specific objectives are to identify the mechanisms of good cooperative governance practices recommended by the Brazilian Cooperative Organization (OCB) and the Brazilian Institute of Corporate Governance (IBGC), in addition to identifying the convergences and divergences of the mechanisms adopted between cooperatives and ordering the most developed mechanisms among them. To achieve the proposed objectives, a semi-structured form was applied with open and closed questions concerning the best governance practices mechanisms elaborated by the OCB and the IBGC. For the analysis of responses, the treatment used was content analysis. Regarding the preliminary results, it was possible to identify that even though cooperatives were considered small, several points of adherence to the governance mechanism items were found in the cooperatives of the two States, as in the categories of analysis related to Cooperates and General Assembly, Administrative Organ, Supervisory and Compliance Authority and Ombudsman and Cooperative Relationship with the Cooperated, however, the category analyzed Advisory and Audit Bodies was not identified any mechanism used in the cooperatives analyzed. Regarding the originality of this dissertation, no other studies focusing on cooperative governance in cooperatives of family farming and solidarity in these states were found. As for the relevance, the economic and social representation of the cooperatives of family farming and solidarity stands out, these have an expressive role in the process of job creation and supply of free trade fairs, markets and supermarkets.

3
  • TADEU JUNIOR DE CASTRO GONÇALVES
  • CYCLES AND DYNAMIC EFFICIENCY OF SOLID WASTE SERVICE PROVIDERS IN BRAZIL

  • Líder : ALEXANDRO BARBOSA
  • MIEMBROS DE LA BANCA :
  • ALEXANDRO BARBOSA
  • SEVERINO CESARIO DE LIMA
  • PEDRO TIAGO FRANCISCO SIMÕES
  • Data: 23-feb-2022


  • Resumen Espectáculo
  • Understood as a natural product generated by society, the generation of Municipal Solid Waste (MSW) has raised concerns and discussions of global interest, in order to seek technically effective solutions. Whether due to environmental, social or economic impacts, inadequate management of MSW is one of the main reasons for the emergence of the problem. In the field of efficiency, combined with the influence of external factors, such as election years, this study, in the light of the theory of political cycles ,aims to analyze the effects of political cycles on the efficiency of Brazilian solid waste operators. For the execution of the study, the analysis will be divided into two stages. The first stage consists of the application of dynamic network data envelorder analysis, which aims to structure and calculate operators' efficiencies indicators using operational and economic-financial information divisions, comprising the period 2010 - 2019. The second stage consists of identifying effects of political cycles and other variables (political capital, population density, per capita income, transfers and region) on operator efficiency, using econometric modeling. This study becomes relevant because it can help in understanding effective policies, especially in developing countries. It meets originality, because it constructs analysis with specific characteristics for Brazil, besides not being found similar studies after systematic review.

4
  • MARIA DE FÁTIMA FERREIRA SIMPLÍCIO
  • ANALYSIS OF THE PROFESSOR'S PERCEPTION ABOUT THE USE OF THE CONCEPTUAL MAP IN THE COURSE OF ACCOUNTING SCIENCES IN THE STATE OF RIO GRANDE DO NORTE.

  • Líder : EDZANA ROBERTA FERREIRA DA CUNHA VIEIRA LUCENA
  • MIEMBROS DE LA BANCA :
  • ANDERSON ROBERTO PIRES E SILVA
  • ANEIDE OLIVEIRA ARAUJO
  • EDZANA ROBERTA FERREIRA DA CUNHA VIEIRA LUCENA
  • Data: 11-mar-2022


  • Resumen Espectáculo
  • The present study aims to analyze the teachers' perception about the use of the conceptual map in the learning process in accounting science courses in the State of Rio Grande do Norte. To achieve it, the methodology of a qualitative approach was used, with a sample composed of 51 professors. The analyzed data were obtained through a questionnaire sent by e-mail. Regarding the structure of the questionnaire, aspects of the sociodemographic profile of the respondents, teacher qualification and questions about the knowledge and application of the conceptual map were addressed. To verify the clarity and precision of the data collection instrument, a pre-test was performed. In addition, in order to verify the reliability of the questionnaire, it was submitted to Cronbach's Alpha test. As for data analysis, closed responses were tabulated and underwent descriptive analysis, while open responses underwent content analysis. The findings indicate that the content covered in the disciplines of the accounting sciences course is favorable to the adoption of the conceptual map, as well as the use of the technique provides the relationship between theory and accounting practice. When applied at the beginning of the discipline, it is capable of activating prior knowledge. When adopted during or at the end of the course, it represents a synthesis and exposition of the knowledge acquired by the student. The methodology used in lectures can help in the understanding and assimilation of the information presented in the slides and, when they are used analysis and debates, learning happens together and those involved acquire greater intimacy with the technique. Teachers reported that they were motivated to use the concept map due to its power of assimilation, absorption, construction of concepts and propositions, synthesis and content fixation. However, some limitations were found in the application, such as inexperience of the students. Others showed resistance, lack of commitment and inefficiency in elaborating the activity. The results show the need for incentives for adoption, such as the inclusion of the technique in the CPP of HEI and teacher training. As a suggestion for future studies, it is recommended to replicate the research nationally or by regions, so that it is possible to study a larger sample and verify if there is convergence or divergence of these results. It is also recommended to apply the technique in any discipline of the course, seeking the perception of professors and students or to identify the occurrence of significant learning through the adoption of the conceptual map.

5
  • IZA LEILLA CARLOS DA SILVA
  • THE PARADOXES OF AGIL AND ADAPTIVE GOVERNANCE IN THE CONTEXT OF THE CRISIS: Learning from the Covid-19 pandemic. 

  • Líder : VICTOR BRANCO DE HOLANDA
  • MIEMBROS DE LA BANCA :
  • ANAILSON MARCIO GOMES
  • LUCIANA GONDIM DE ALMEIDA GUIMARÃES
  • VICTOR BRANCO DE HOLANDA
  • Data: 14-mar-2022


  • Resumen Espectáculo
  • With the covid-19 pandemic, the entire world had to readjust to a scenario relatively unknown to what it was used to. Governments needed to respond to the crisis in an agile and adaptive way in order to reduce the negative impacts generated on society. In the Brazilian states, each government has different characteristics, Rio Grande do Norte had one of the highest lethality rates in the northeast region, so this research started with the following question: How the paradoxes of public governance in Rio Grande do Norte have been behaving in relation the Covid-19 pandemic? And its general objective was to analyze the response of the paradoxes of the government of the state of Rio Grande do Norte in relation to the covid-19 pandemic. Analyzes were carried out on the electronic portals created by the government to explain the data on the epidemiological crisis, as well as semi-structured interviews with government leaders from Rio Grande do Norte who were directly linked to the actions taken by the state. The government monitored the data using advanced technology, following the population in social isolation, beds occupied by patients, mortality level, etc., making it possible for quick decision-making through decrees and ordinances to contain the spread of the disease and the collapse in the local health system.

6
  • VICTOR SANDEJE DANTAS ALVES
  • THE MANAGEMENT OF QUARTERLY DISCRICTIONAL ACCRUALS IN THE LATIN AMERICAN MARKET

  • Líder : CLAYTON LEVY LIMA DE MELO
  • MIEMBROS DE LA BANCA :
  • ADILSON DE LIMA TAVARES
  • CLAYTON LEVY LIMA DE MELO
  • CRISTIAN BAU DAL MAGRO
  • Data: 24-mar-2022


  • Resumen Espectáculo
  • Based on the Signaling Theory, Agency Theory and Informational Asymmetry, the objective of this study is to analyze how the level of quarterly earnings management by discretionary accruals behaves in open market companies in Latin America. For this purpose, information will be collected from a sample of 616 companies present in Argentina, Brazil, Colombia and Mexico, as they stand out for their higher GDP, and the growing economic participation worldwide. In this way, the quarterly discretionary accruals from 2015 to 2019 will be estimated as a proxy for earnings management (2005). Then, a second regression will be used with the quarterly discretionary accruals and the dummies variables referring to each quarter and country, controlled by the variables of Size, Operating Cash Flow, Growth and Indebtedness, collected in the Thomson Reuters ® database. To achieve the proposed objective, the data will be organized through a panel and the descriptive statistics of the information will be analyzed.

7
  • HELLEN BOMFIM GOMES
  • RELATIONSHIP OF GOVERNANCE MECHANISMS WITH THE PERFORMANCE OF BRAZILIAN COMPANIES: EVIDENCE IN THE LIGHT OF AGENCY AND SIGNALING THEORIES

  • Líder : ADILSON DE LIMA TAVARES
  • MIEMBROS DE LA BANCA :
  • ADILSON DE LIMA TAVARES
  • DIOGO HENRIQUE SILVA DE LIMA
  • WENNER GLAUCIO LOPES LUCENA
  • Data: 13-abr-2022
    Ata de defesa assinada:


  • Resumen Espectáculo
  • In the light of agency theory and signaling theory, this study aims to investigate if there is a relationship between the adoption of corporate governance mechanisms and the performance of companies listed on B3. For this, information was collected from the reference forms, bylaws, and press releases about the corporate governance structure of 227 non-financial companies. The information necessary for the estimation of performance, which in the case of the present study, was measured by Tobin's Q and ROA and, alternatively, by market value and ROE, as well as the control variables inserted in the econometric model, were obtained through the Thomson Reuters Refinitiv Eikon® database, covering the period from 2010 to 2019. Based on the results, it was found that the presence of women on the boards, voluntary disclosure and listing at Level 2 and New Market levels of corporate governance are positively related to operational performance, and the size of the boards has a negative relationship. In the case of market performance, in addition to the mechanisms related to operational performance, the presence of independent members on the board and the adoption of anti-takeover defenses are added in a positive relationship, and shareholder concentration and CEO duality are negatively related. The results showed that, for an environment of informational asymmetries, corporate governance mechanisms work as signals to the market. The increase in information provided by these mechanisms can directly impact the reduction of agency costs and, therefore, increase its performance.

8
  • MARCOS AURÉLIO SALES FILHO
  • EFFECTS OF MANAGEMENT CAPACITY OF MANAGERS ON THE FINANCIAL CONDITION 
    OF LARGE BRAZILIAN MUNICIPALITIES.
















































  • Líder : SEVERINO CESARIO DE LIMA
  • MIEMBROS DE LA BANCA :
  • ALEXANDRO BARBOSA
  • JOSEDILTON ALVES DINIZ
  • SEVERINO CESARIO DE LIMA
  • Data: 14-jun-2022


  • Resumen Espectáculo
  • Although there are theoretical arguments about the benefits of organizational factors in the financial condition, there are few studies on how these factors affect municipal and state governments finances in Brazil. This study aimed to verify the influence of managerial capacity of managers on the financial condition of large Brazilian municipalities. The theoretical foundation is based on the theory of human capital and the theory of financial condition, in addition to the support of empirical studies. Based on the theoretical framework, hypotheses were elaborated that the education and experience of mayors, as well as the education of administration and finance directors, and civil servants, can positively influence the financial condition of local governments. To measure the financial condition, indicators proposed by the by Vieira (2019) were chosen. Based on these indicators, factor analysis by principal components was used as recommended in Rusca et al. (2015) and Bunce and Goldberg (1979). To measure the managerial capacity of managers, education and experience were used as proxies. The study covered the 100 largest Brazilian municipalities in terms of GDP, from 2009 to 2019 and used the Generalized Least Squares (GLS) regression technique to test the proposed hypotheses. The results revealed that the mayor's schooling and experience related to public management contribute to improve the financial condition. Regarding the schooling of administration and finance directors, it was also found that professional qualification has a positive influence on the financial condition. Finally, regarding the education of public servants, a positive effect was found on the financial condition, revealing the importance of the educational level of the entire public administration in the government financial manangemnt. The research results corroborates to the human capital literature related to the financial condition, serving as instrument to support public finance management.

9
  • CARLOS AUGUSTO ESPINOLA GUIMARÃES
  • EXPLANATORY FACTORS FOR THE PAYMENT CAPACITY OF BRAZILIAN MUNICIPALITIES, TAKING CAPAG/STN AS INDICATOR

  • Líder : MAURICIO CORREA DA SILVA
  • MIEMBROS DE LA BANCA :
  • ALEXANDRE RABÊLO NETO
  • EDMILSON JOVINO DE OLIVEIRA
  • MAURICIO CORREA DA SILVA
  • Data: 24-ago-2022


  • Resumen Espectáculo
  • The classification of the analysis of the payment capacity of the States, the Federal District and the Municipalities claiming a guarantee or guarantee from the Union is carried out based on the indicator called CAPAG, prepared by the National Treasury Secretariat (STN). This investigation aims to highlight among a set of factors, which explain the payment capacity of Brazilian municipalities, using the CAPAG/STN indicator as a proxy. Based on the theoretical perspective of the Public Choice Theory and the governmental financial condition, fiscal factors, personal characteristics of mayors and environmental factors that can explain the payment capacity of Brazilian municipalities were selected. Data from 4,516 municipalities in the year 2020 were used. The others were excluded due to lack of data. Statistical analysis was performed using logistic regression, using information available on the websites of the National Treasury Secretariat (STN), Brazilian Institute of Geography and Statistics (IBGE) and Superior Electoral Court (TSE). The results revealed as explanatory factors: the limit of the total expenditure with personnel of the Executive Branch, the limit of the consolidated net debt, the limit of internal and external credit operations; the commitment of cash availability with remaining payables and other financial obligations; in addition to the characteristics of the managers, such as age (over 59 years old) and political experience, the result obtained in the SICONFI ranking, GDP per capita, territorial size (small, medium and large municipalities when compared to small size I) and location (the municipalities of the Southeast and South regions in relation to those of the Northeast). As a theoretical contribution, the investigation advances in the literature by presenting with novelty variables of fiscal indicators, SICONFI ranking, age and gender of managers as explanatory factors of the ability to pay. For voters, the research contributes to the understanding of factors that can signal an improvement in the choice of future public managers and expands the discussion on the improvement of public management.

10
  • MARIANA CÂMARA GOMES E SILVA
  • Integrated Reporting, Cost of Debt and Accounting Results Management: Evidences in Brazil

  • Líder : ADILSON DE LIMA TAVARES
  • MIEMBROS DE LA BANCA :
  • ADILSON DE LIMA TAVARES
  • KLÉBER FORMIGA MIRANDA
  • RENATO HENRIQUE GURGEL MOTA
  • Data: 26-ago-2022


  • Resumen Espectáculo
  • This study aims to analyze the influence of the integrated report on the relationship between the cost of debt and management of accounting results, in order to provide evidence regarding the role of integrated and quality information in the pricing of the cost of debt by creditors. To this end, the sample will be composed of a publicly traded Brazilian company listed on Brazil, Bolsa Balcão [B]3, considering the period from 2016 to 2019. The cost of debt will be measured by the ratio between financial expenses and onerous liabilities contained in the financial reports. Data regarding the voluntary disclosure of an integrated report will be collected in reference forms, annual reports and integrated reports, available on the websites of the Securities and Exchange Commission (CVM), [B]3 and companies, following the guidelines established by the International Integrated Reporting Council (IIRC). And the management of accounting results will be measured through the estimation of discretionary accruals. To carry out the analysis, three regression models will be used, based on the technique of statistical modeling of unbalanced panel data.

11
  • ANNANDY RAQUEL PEREIRA DA SILVA
  • CHARACTERISTICS OF BRAZILIAN CEOS AND RESULTS MANAGEMENT

  • Líder : ATELMO FERREIRA DE OLIVEIRA
  • MIEMBROS DE LA BANCA :
  • ADILSON DE LIMA TAVARES
  • ATELMO FERREIRA DE OLIVEIRA
  • Kallyse Priscila Soares de Oliveira
  • Data: 11-nov-2022


  • Resumen Espectáculo
  • This research, supported by Agency Theory, Senior Theory and Accounting Choices Theory, aimed to investigate the relationship between the specific characteristics and skills of Brazilian CEOs (Chief Executive Officer) and Earnings Management (GR). For this, the time lapse from 2016 to 2019 was used, comprising the non-financial companies listed in Brasil, Bolsa, Balcão (B3). The characteristics studied were: Remuneration, Duality, Age, Gender, Education, Term of Office, Participation in Board of Directors (CA) Meetings and CEO Familiarity. The information regarding the data of the CEOs was collected in the Reference Form (FR) available on the B3 website, and the others in the Economática® database. The EM was measured by discretionary accruals, using the model of Pae (2005), thus, a sample of 198 companies was used and a regression was performed using the Pooled model. Regarding the descriptive statistics, it was found that the average remuneration of the Brazilian CEO is R$3,833,894.00, they have an average of 53 years and a term of office of around two years. Brazilian companies had an average size of 14.57, average ROIC (Return on Invested Capital) of 4.31, average leverage of 0.89 and average age of 47 years. For the dummy variables, it was found that 45.92% of Brazilian CEOs hold the role of director and chairman of the board, 97.89% are male, only 29.34% of CEOs participate in Board meetings and 26.44 % have family ties with the company. For the BigFour and Corporate Governance (GC) variables, 73.42% of Brazilian companies are audited by BigFour and 58.55% are included in one of the different GC levels. Regarding the training area of CEOs, the business area (Administration, Accounting Sciences or Economics) represented only 33.28% of the training of CEOs. As for the results of the econometric model, it was found that significant results were found for three variables: Duality (DUAL), Term Time (MAND) and Familiarity (FAM), confirming the hypotheses H2, H6 and H8, however, the variables Remuneration ( REM), Age (IDA), Gender (GEN), Training Area (FORM) and Participation in Board meetings (REU) were not statistically significant, leading to the non-acceptance of hypotheses H1, H3, H4, H5 and H7. In this way, it is concluded that the only variables that impact EM in the Brazilian companies studied is the CEO having dual positions, being in the early years of the mandate and being familiar, going against what the High-Echelon Theory defends, that all other specific traits and abilities influence the GR.

12
  • ANGELICA MARIA CONSTANTINO DE MOURA
  • ECONOMIC CYCLES AND DIVIDEND PAYMENTS: A STUDY IN THE BRAZILIAN MARKET

  • Líder : RENATO HENRIQUE GURGEL MOTA
  • MIEMBROS DE LA BANCA :
  • RENATO HENRIQUE GURGEL MOTA
  • MARCELO DANIEL ARAUJO ERMEL
  • KLÉBER FORMIGA MIRANDA
  • Data: 12-dic-2022


  • Resumen Espectáculo
  • This study aims to analyze the behavior of the dividend distribution of publicly traded Brazilian companies according to the effects of economic cycles, comparing the phases defined by Schumpeter (1935) with the NBER model. Noting that the studies of cycles with 4 phases are important because it seeks to observe more economic phases, thus contributing to the market (investors) who will have more information about the behavior of dividends. For this, information was collected from 360 publicly traded companies listed in the market infrastructure company B3 between 1997 and 2021, a period that comprises the main crises of the Brazilian market: effect of the devaluation of the Real (1999), real estate crisis (2008), great Brazilian recession (2014-2016) and the crisis caused by the Covid pandemic (2019-2020). Data were obtained through the Thomson Reuters Refinitiv Eikon® database, using the tobit regression model to treat them. It was observed in the study that there is a significant relationship between dividend payments and the recessive economic cycle of Schumpeter's model, concluding that during this phase there is a greater distribution of dividends compared to periods of contraction, recovery and expansion.


13
  • RICELLIANO DE SOUZA CARDOSO
  • INFLUENCE OF GOVERNMENT FINANCIAL CONDITION ON THE PROBABILITY OF RE-ELECTION OF BRAZILIAN MAYORS

  • Líder : SEVERINO CESARIO DE LIMA
  • MIEMBROS DE LA BANCA :
  • ANAILSON MARCIO GOMES
  • JOSEDILTON ALVES DINIZ
  • SEVERINO CESARIO DE LIMA
  • Data: 19-dic-2022


  • Resumen Espectáculo
  • The preservation of financial health is a fundamental requirement for sustainable and independent government management, however, in recent years, several Brazilian municipalities have been facing financial problems. This
    controversial fiscal situation directly impacts the ability to provide public services and the economic growth of the subnational entities, in view of the financial unavailability for their own funding and also the unfeasibility of resources for investment by the public authorities. Additionally, studies on political cycles have demonstrated the
    relationship between fiscal management as an instrument of self-promotion for electoral purposes, showing that the fiscal structure has considerable potential to be used to achieve political-electoral incentives, especially reelection. Considering the potentially opportunistic behavior of the rulers, as presupposed by the theory of political cycles, and the need for an efficient and effective economic-financial management to maintain the good financial condition of the municipalities, this research aims to investigate the extent to which the financial condition of the municipalities Brazilians influences the probability of reelection of mayors in municipal elections. For this, a sample of 568 municipalities was composed and the period between 2016 and 2020 was analyzed. For
    empirical analysis, the logistic regression technique was used. The results of the study indicated that the municipality classified as having a solid financial condition presents an increase in the probability of reappointment of the respective municipal mayors by about 0.09%, confirming the hypothesis that the more solid the financial condition, the greater the probability of reappointment of the mayor. On the other hand, classifying the financial condition as fragile results in a reduction in the probability of reappointment of municipal mayors by approximately 0.14%, also confirming the second hypothesis that predicted a lower probability of reappointment of mayors in municipalities with the weakest financial condition. These findings contribute to the literature by making it possible to understand how the government's financial condition impacts the political environment and consequent policy decisions. It also adds new perspectives to social control, ratifying the need for accountability of public managers and preventive, sustainable and strategic actions to improve financial solvency through technical and scientific criteria. Finally, it contributes to the electoral process insofar as it helps to understand the maturity level of the average Brazilian voter to value or punish rulers with an opportunistic bias who prefer more noticeable spending as opposed to the most necessary.

14
  • JOSÉ MATHEUS BARBOSA DE SOUSA
  • COMPARATIVE ANALYSIS OF THE ECONOMIC AND FINANCIAL PERFORMANCE OF BRAZILIAN COMPANIES IN THE PUBLIC UTILITY SECTOR

  • Líder : ALEXANDRO BARBOSA
  • MIEMBROS DE LA BANCA :
  • ALEXANDRO BARBOSA
  • ATELMO FERREIRA DE OLIVEIRA
  • DANIEL KNEBEL BAGGIO
  • Data: 28-dic-2022


  • Resumen Espectáculo
  • The present work aims to identify the relevant components of the economic-financial performance of the public utility sector and their respective similarities in relation to the results observed between the Energy, Gas, Water and Sewage services. Discussing aspects about the importance of comparative analysis and the ideals of Institutional Theory that companies that operate in similar conditions present similar performances, the research has a quantitative and descriptive character. For this purpose, 15 economic and financial indicators calculated using financial data collected manually and available in the Financial Statements released by these organizations were analyzed from 2010 to 2021. The final result of the Exploratory Factor Analysis with 8 indicators was the extraction of 3 factors that explain 78.84% of the variance of the original data, with Factor 01 entitled Indebtedness, Factor 02, Liquidity and Factor 03, Profitability. The evidence found shows that within the Brazilian Public Utility Sector, the components of economic and financial performance Debt (Factor 01), Liquidity (Factor 02) and Profitability (Factor 03) are statistically different depending on the type of service they provide, and that energy service providers do not have better results if analyzed broadly. As for the comparison between publicly traded and privately held companies, the performance components were different depending on the service they provide, highlighting the publicly traded energy companies that presented the best results in all components in relation to the other companies providers of gas, water and sewage services. In addition, it was possible to identify performance differences between companies with private or public management, highlighting the influence that subsidies can have on the performance of public companies, mainly in Gas and Water and Sewage. The findings corroborate previous studies and endorse the research regarding the consideration of specific characteristics of organizations in their performance analyzes and their influence on the similarity of their performances. 

2021
Disertaciones
1
  • PABLO EDUARDO NIKOLAIS TEIXEIRA BONIFACIO DA SILVA
  • CRIMINALITY INDICATORS RELATED WITH PUBLIC SECURITY EXPENDITURE IN BRAZILIAN STATES

  • Líder : ALEXANDRO BARBOSA
  • MIEMBROS DE LA BANCA :
  • ALEXANDRO BARBOSA
  • SEVERINO CESARIO DE LIMA
  • ROBERTO SERGIO DO NASCIMENTO
  • Data: 26-feb-2021


  • Resumen Espectáculo
  • The public security expenditure in Brazilian States are high, but crime has grown in the last few decades and therefore it is questioned which factors are associated with this phenomenon. Thus, the general objective of the study is to investigate the criminality indicators related with public security expenditure in Brazilian States, during the period from 2010 to 2018. In this sense, data were collected through the Brazilian Public Security Yearbook (ABSP in portuguese), National Treasury Secretariat (STN in portuguese) and the Brazilian Institute of Geography and Statistics (IBGE in portuguese), with the sample being composed of the population itself. In this sense, the theorical background used were public expenditure theory and crime theory to substantiate and relate the model's variables, which are composed of: homicides, robberies, rapes, vehicle thefts, seized weapons, narcotics trafficking, realized income and demographic density. The study used the regression technique with panel data in order to verify whether crime rates are associated with Public Security Spending. Data analysis was performed using panel regression with random effects and the results revealed that Criminality Indicators are positively associated and significantly with Public Security Expenditure (PSE), as well as it was found that the regions are not statistically significant to determine the PSE. In addition, the present study shows thar crime rates in Brazil are alarming, making it necessary to improve public policies to improve the efficiency of public security expenditure.

2
  • ALINE DAYANE LEONEZ GONCALVES
  • The Association between Corporate Ethics and Economic-Financial Efficiency: an analysis of Brazilian companies listed on B3

  • Líder : EDZANA ROBERTA FERREIRA DA CUNHA VIEIRA LUCENA
  • MIEMBROS DE LA BANCA :
  • ALEXANDRO BARBOSA
  • LILIAN PEROBON MAZZER
  • RENATO HENRIQUE GURGEL MOTA
  • Data: 19-mar-2021


  • Resumen Espectáculo
  • We aimed to identify the association between corporate ethics and the economic and financial efficiency of companies. Based on the Signaling and Agency Theories, we inferred that the implementation and dissemination of quality codes of ethics, in addition to being used as a risk control mechanism, is fundamentally important to present greater credibility to the market, thus being able to influence the financial and economic results of the entities. Therefore, we analyzed whether the implementation of a quality code of ethics could influence the economic and financial results by using a sample of 201 non-financial Brazilian companies listed on the Brazilian Stock Exchange (B3). First, we verified the quality of the codes of ethics, released by companies in 2018, based on a numerical scoring model, resulting from the sum of the quantity compliance with the criteria established by regulatory bodies. Then, we identified the economic-financial efficiency score using the Data Envelopment Analysis (DEA) and information collected from the financial reports, from 2015 to 2019, released by the companies, from which we considered as Inputs - Operating Expenses, Third Party Capital and Equity - and Outputs - Net Sales and Cash Flow from Operating Activities. Finally, we made the relationship between the quality indicator of the code of ethics and the economic-financial efficiency score by using Correspondence Analysis (ANACOR). Thus, we reached the conclusion that, on average, companies had a moderate quality indicator (QCE), with 42.78% presenting a satisfactory quality indicator. Regarding economic and financial efficiency, only 15.92% of companies were efficient and 52.24% had low (SE) scores. However, when looking at the association between the two variables (QCE and SE), we did not find a positive relationship between the variables observed. Thus, we were unable to validate the theoretical statement that the quality of the code of ethics positively influences the economic and financial results of companies.

3
  • ADEILDO ANTONIO DO NASCIMENTO
  • The influence of public transparency on the irregularity of the acts of management of federal resources transferred to Brazilian municipalities

  • Líder : ANAILSON MARCIO GOMES
  • MIEMBROS DE LA BANCA :
  • ANAILSON MARCIO GOMES
  • GIOVANNI PACELLI CARVALHO LUSTOSA DA COSTA
  • LUIS MANUEL ESTEVES DA ROCHA VIEIRA
  • VICTOR BRANCO DE HOLANDA
  • Data: 26-abr-2021


  • Resumen Espectáculo
  • This research aimed to analyze the relationship between the public transparency of Brazilian municipalities and the amount of irregularities in the acts of management of public resources transferred by the Union. Furthermore, it was also investigated the influence of other factors related, specifically, socioeconomic aspects and the financial condition of these municipalities. As an indicator of irregularities, the audit reports adopted by the Controladoria Geral da União (CGU) were adopted, while for the measurement of public transparency, the scores obtained by the municipalities in the National Transparency Ranking were used, with parameters established in Complementary Law 101 (2000), Complementary Law 131 (2009) and Information Access Law - 12.527 (2011) which all aim to implement transparency in public accounts. To this end, this study adopts agency theory, theory of public choice and accountability as a theoretical platform, relating its concepts to the duty of accountability and public transparency. The sample consisted of 167 CGU audit reports, randomly selected, published between 2014 and 2016. Descriptive statistical analyzes, correlation analysis and multiple linear regression were performed. The results obtained do not allow to assess a statistically significant association between the indexes of public transparency in the municipalities and the irregularities practiced by the mayors. As for the influence of socioeconomic factors and the financial condition of the municipalities, a statistically significant association was identified between the population's education and income per capita to the number of irregularities found in management.

4
  • PICTER DA SILVA INOUE
  • LEGIBILITY AND AGENCY COSTS IN BRAZILIAN COMPANIES FROM NEW CORPORATE GOVERNANCE MARKET

  • Líder : RENATO HENRIQUE GURGEL MOTA
  • MIEMBROS DE LA BANCA :
  • ANAILSON MARCIO GOMES
  • RENATO HENRIQUE GURGEL MOTA
  • SAMANTHA VALENTIM TELLES
  • Data: 27-abr-2021


  • Resumen Espectáculo
  • The clarity of the textual narrative is vital for understanding and interpreting the information contained in financial reports. The lack of readability in these reports is significant in relation to agency problems and minimizing these problems can reduce costs on the information of institutions. This study contributes to the literature by investigating the relationship between the legibility of the Financial Statements and Agency costs, allowing to analyze the Brazilian context of readability in entities with Corporate Governance. In addition, it contributes to regulatory bodies by analyzing information disclosed by these companies. The research population consisted of 113 companies participating in the Novo Mercado for the period from 2017 to 2018. The survey used panel data and in addition to descriptive statistics, used results from OLS regressions to test the readability of the Financial Reports and the Costs of agencies of the companies participating in the New Market for Corporate Governance in Brazil. The results showed that when presenting greater legibility in the financial statements, companies also have higher agency costs, rejecting the hypothesis raised in the study. The Leverage variable was significant, suggesting that companies that have a higher proportion of debt in liabilities, have greater asymmetries between managers and shareholders. The variables Size and Tangibles did not report a significant coefficient in the statistical model.

5
  • MARIA AUXILIADORA DE OLIVEIRA MORAIS
  • RESULT MANAGEMENT AND IMPAIRMENT IN BRAZILIAN OPEN CAPITAL COMPANIES

  • Líder : ANAILSON MARCIO GOMES
  • MIEMBROS DE LA BANCA :
  • ANAILSON MARCIO GOMES
  • RENATO HENRIQUE GURGEL MOTA
  • KLÉBER FORMIGA MIRANDA
  • Data: 18-may-2021


  • Resumen Espectáculo
  • IAS 36 adopted in Brazil through CPC 01 (R1) provides a practical scenario of interpretations and judgments for the financial statement makers. In this context, this research aims to investigate the association between earnings management and the recognition of impairment in publicly traded Brazilian companies. To achieve this objective, a quantitative survey with 86 publicly traded Brazilian companies was used, using discretionary accruals as a proxy for earnings management, where two models were used: Jones Modified (1995) and the model of Pae (2005), Then, regressions were estimated with unbalanced panel data with fixed effect and robust standard errors for heteroskedasticity. The results showed that there is evidence that earnings management is positively associated with the recognition of impairment in publicly traded Brazilian companies.

6
  • ARLINDO MENEZES DA COSTA NETO
  • The Weight of Financial Instruments Risk Disclosure on Brazilian Banks.

  • Líder : ATELMO FERREIRA DE OLIVEIRA
  • MIEMBROS DE LA BANCA :
  • ALEXANDRO BARBOSA
  • ALINE MOURA COSTA DA SILVA
  • ATELMO FERREIRA DE OLIVEIRA
  • Data: 28-jun-2021


  • Resumen Espectáculo
  • The present work has the objective of studying the valuerelevance of accounting information presented by Brazilian banks. The study scope was delimited by the understanding that Banking is a segment with high concentration of financial instruments, leading, thus, to greater disclosure related risk susceptibility on such instruments. The sample here developed was chosen by the banking segment of classification on Brazil’s Stock Exchange, B3, resulting in a group of 24 publicly listed companies, whose data ranged from 2017 to 2019. The study was conducted using the disclosure index presented by Thai e Birt (2019), made with the intent to evaluate the disclosure adherence of a said company to the reporting standard, in this case, CPC 40, Financial instruments: Recognition, Evaluation and Disclosure, Instrumentos Financeiros: Evidenciação, Brazil’s interpretation of the International Financial Reporting Standards, IFRS, 7, enabling the determination of company adherence of accounting standards, on the market measurement of the value-relevance it was used the modified Ohlson (1995) model. The results show that, to the measured population and period, the Disclosure Index cannot be used as an explanatory variable for the market evaluation of the financial institutions hereby presented.

7
  • EDNA MARIA DA SILVA MEDEIROS DE OLIVEIRA
  • PUBLIC SAFETY, HEALTH AND EDUCATION BUDGETS IN THE STATES AND THE FEDERAL DISTRICT (2002-2019): AN ANALYSIS OF THE BUDGET EXECUTION WITH THE SUPPORT OF THE POINTED BALANCE THEORY

  • Líder : MAURICIO CORREA DA SILVA
  • MIEMBROS DE LA BANCA :
  • LUIS MANUEL ESTEVES DA ROCHA VIEIRA
  • MAURICIO CORREA DA SILVA
  • NYALLE BARBOZA MATOS
  • Data: 07-jul-2021


  • Resumen Espectáculo
  • Knowing existing theoretical models and understanding the behavior of actors involved in public budget policy can contribute to the development of better government practices. The budget process is intended to forecast public resources for their allocation in an effective way, that is, to predict how the expenditure/investment should be carried out, depending on the revenues. This research aims to analyze whether the executions of Public Safety, Health and Education budgets in the States and the Federal District, from 2002 to 2019, were carried out based on stable processes (regular trend) or in moments of sudden changes (atypical – not regular), assumptions of the Punctuated Equilibrium Theory. Analyzes were performed with data updated to June 30, 2020, using the Kolmogorov-Smirnov and Shapiro-Wilk tests to test the normality of resource allocations. The results revealed that the executions of Public Safety, Health and Education budgets in the States and the Federal District, in the period from 2002 to 2019, were carried out with a regular trend (incremental variations), with the exception of atypical variations in Education by the States of Piauí (PI) and Rondônia (RO) and in Public Security by the States of Piauí (PI), Amapá (AP) and Santa Catarina (SC). The verified incremental and atypical variations meet the assumptions of the Punctuated Equilibrium Theory. Thus, from a social point of view, the results of this investigation can expand the knowledge of citizens so that they can exercise one of their rights: social control.

8
  • ALESSANDRO HENRIQUE DE ARAÚJO JANUARIO
  • MARKET TIMING AND VALUE CREATION FOR THE SHAREHOLDER UNDER THE PERSPECTIVE OF CASH HOLDING

  • Líder : ADILSON DE LIMA TAVARES
  • MIEMBROS DE LA BANCA :
  • ADILSON DE LIMA TAVARES
  • GIOVANNA TONETTO SEGANTINI
  • KLÉBER FORMIGA MIRANDA
  • RAIMUNDO MARCIANO DE FREITAS NETO
  • Data: 20-ago-2021


  • Resumen Espectáculo
  • This research aimed to investigate the relationship between cash holding and value creation for shareholders of companies that practice market timing in the Brazilian stock market. The study sample consisted of 108 non-financial companies classified in [B]³ that carried out an IPO between 2004 and 2017, segregated into two groups, market timers and non-timers . In total, 202 IPO's occurred during the delimited period, in addition, the cash behavior was analyzed during the eight quarters following the IPO's, resulting in 864 observations. To achieve the objective, two econometric models were proposed, one for each formulated hypothesis, and the data analysis method used was a dynamic panel regression with one-stage GMM-Sys estimators (BLUNDELL; BOND, 1998). The financial data, necessary for the calculation of the variables that made up the econometric models, were collected using the Thomson Reuters Eikon® database. The evidence from the estimation of Model I confirmed the first hypothesis, that is: market timers hold more cash than non-timers. In turn, the evidence from the estimation of Model II rejected the second hypothesis, that is: there is no positive relationship between cash holding and value creation for shareholders of market timercompanies.  Thus, despite hold more cash than non-timers, companies that practice market timing in the Brazilian stock market showed a reduction in the value created for shareholders. It is possible to infer that this result derives from the high opportunity cost of idle cash, since, as market timing is an opportunistic practice, managers do not have an immediate destination for the constituted resource. Furthermore, in light of cash holding, the result obtained can be explained by the agency reason (JENSEN; MECKLING, 1976). The findings of this study suggest that market timing is not successful as a financial policy of value creation, furthermore, corroborate the work of Babenko, Tserlukevich and Wan (2020), whose conclusion is that market timing increases stock prices at the expense shareholders.

9
  • MARCELO RANGNER VASCONCELOS SILVA
  • TEACHING COMPETENCES IN THE COURSE OF ACCOUNTING SCIENCES AND THE INTENT TO USE E-LEARNING

  • Líder : EDZANA ROBERTA FERREIRA DA CUNHA VIEIRA LUCENA
  • MIEMBROS DE LA BANCA :
  • ADRIANNE PAULA VIEIRA DE ANDRADE
  • EDVALDA ARAUJO LEAL
  • EDZANA ROBERTA FERREIRA DA CUNHA VIEIRA LUCENA
  • LUIS MANUEL ESTEVES DA ROCHA VIEIRA
  • Data: 22-dic-2021


  • Resumen Espectáculo
  • This study analyzed the competences of Accounting Science teachers associated with the intention to use E-learning tools, under the light of the Unified Theory of Acceptance and Use and Technology (UTAUT). The study was of an applied, descriptive, bibliographical nature, with a quantitative approach, where data collection was performed via Survey through the application of Factor Analysis, Correlation, Cronbach's Alpha and Multiple Regression Analysis by OLS. For this purpose, the following constructs were used: profile, conceptions of university teaching, mediation, professional training, teaching knowledge, use of technological resources and intention to use. To achieve this goal, 70 teachers from public and private HEIs in the State of Rio Grande do Norte were surveyed. A questionnaire with three sections was applied: The first consisted of questions that identified the profile of the professors; the second sought questions related to conceptions of university teaching, mediation, professional training, teaching knowledge being proposed by Arruda(2015) and the third and last dealt with issues related to how teachers use technological resources and what their intention of use in teaching-learning process motivated by the research of Andrade(2018) and Nganga(2015). The instrument consisted of 41 items, with 7 questionnaires being eliminated due to inconsistencies. Finally, the final sample included 63 research instruments. The research results revealed that the econometric model presented an R2 of 0.6362 regarding the explained variation of the Intention to Use by the independent variables of the model, as well as, only the constructs "Professional Training" and "Use of technological resources" are statistically significant at 5%, not rejecting the hypothesis that these variables have a positive relationship withthe dependent variable “Intention to use” technological resources in the teaching-learning process. Thus, it is recommended for future research that the same study be replicated in other regions of the country, where the sample would be, not only teachers, but also coordinators and students, as they also make use of technological resources. It is also possible to seek to identify the resources, even teaching strategies that teachers in Accounting courses use the most, in order to attract the student in the learning process. 

2020
Disertaciones
1
  • CAMILA RAFAELLY DA SILVA CÂMARA REVORÊDO
  • EXPLANATORY FACTORS FOR THE BUDGET EXPENDITURE EFFECTIVENESS IN BRAZILIAN CITY

  • Líder : MAURICIO CORREA DA SILVA
  • MIEMBROS DE LA BANCA :
  • MAURICIO CORREA DA SILVA
  • JOSE DIONISIO GOMES DA SILVA
  • Jeronymo José Libonati
  • Data: 13-feb-2020


  • Resumen Espectáculo
  • This study aims to analyze which factors have explained the effectiveness of budgetary expenditure in Brazilian municipalities. Data were collected from the websites of Brazilian Institute of Geography and Statistics (IBGE), the National Treasury Secretariat (NTS) and the Superior Electoral Court (TSE). The variables used to explain Budget Expenditure Effectiveness (BEE) include: performed revenue, GDP per capita, location, territorial size, personal traits of governors (gender, age, level of education, and political experience) and political competition. To address the results, robust Tobit (censored) regression models were estimated. Results indicated that the performed revenue, the per capita GDP, the region of the municipality and the characteristics of managers, such as age (life experience proxy) and educational level have a positive and significant relationship with the Budget Expense Effectiveness. Statistically,  explanatory factors were considered as effectiveness of the budgetary expenditure the performed revenue, the per capita GDP, the territorial size (the small and medium size municipalities compared to the large ones), the location (the municipalities of the Southeast and Compared to the Midwest), as well as the characteristics of managers, such as age (between 60 and 69 years) and educational level (complete high school and complete higher education). This has represented options for citizens to choose the future municipal public managers and planning rules for the effectiveness of budget spending. The research contributions include the reduction of informational asymmetry between citizens and municipal public managers, the identification of factors related to the effectiveness of budget expenditures, the advance of literature on the theme about public administration performance, as regards effectiveness and the use of the variable political competition as an explanatory factor for the budgetary effectiveness.

2
  • ELVIS FRANCELINO PEREIRA DA SILVA
  • EARNINGS MANAGEMENT AND TAX INCENTIVES IN BRAZIL

  • Líder : ADILSON DE LIMA TAVARES
  • MIEMBROS DE LA BANCA :
  • ADILSON DE LIMA TAVARES
  • RENATO HENRIQUE GURGEL MOTA
  • VINICIUS GOMES MARTINS
  • Data: 03-jun-2020


  • Resumen Espectáculo
  • The Brazilian tax burden is one of the largest in the world. In turn, the country also shows a high amount of tax incentives granted. These facts, in themselves, show the importance that taxes have for society and for companies. Therefore, firms that perform better tax planning, in order to minimize the effects of taxation, may have a differential in relation to their competitors. The possibilities foreseen in the tax legislation to pay less taxes are one aspect of the studies on accounting choices. The companies' decisions can be managed with the objective of affecting the accounting numbers, and consequently the value of the taxes to be collected. In this sense, this research has the general objective of investigating whether companies that are granted tax incentives have less demand for earnings management. For this, a sample of 168 non-financial companies was selected, listed in [B] ³ - Brazil, Bolsa, Balcão, from 2012 to 2018. Tax incentives were collected, through content analysis, in the explanatory notes. Earnings management was estimated through accruals and operating activities. The survey data was collected through the standardized financial statements filed on the CVM website. The results indicate that it is not possible to state that companies that receive tax incentives from the government have less demand for earnings management through accruals and operational activities. In addition, the results show that the value of the tax incentive constitutes a motivating factor for accruals earnings management practices, contrary to findings in the international literature. Finally, the study also showed that the tax burden of companies, which have tax incentives, was a mitigating factor in GR practices by accruals.

3
  • RUHAMA BEZERRA FERNANDES
  • Factors associated with the voluntary disclosure of the integrated report in Brazil


  • Líder : ALEXANDRO BARBOSA
  • MIEMBROS DE LA BANCA :
  • ALEXANDRO BARBOSA
  • ADILSON DE LIMA TAVARES
  • RAIMUNDO MARCIANO DE FREITAS NETO
  • Data: 10-jun-2020


  • Resumen Espectáculo
  • The evolution of the business world has led to growing demands for information, beyond those found in traditional financial reporting. This has resulted in the sharp rise in companies that begun to embrace emerging reporting, such as Integrated Reporting (IR). Thus, the general objective of the study is to investigate the factors associated with the voluntary disclosure of Integrated Reporting in Brazil, during the period from 2016 to 2018 of the companies listed in [B] ³ - Brasil, Bolsa, Balcão. Hence, the data were collected, using reference forms, standardized financial statements filed on the CVM website and on the Bloomberg® data platform. Financial sector companies were excluded from the study due to specific characteristics, such as high leverage and differentiated accounting standards; and state companies, in consequence of Law n.13.303/2016, which now requires annual disclosure of the integrated or sustainability report by Brazilian state-owned companies. Therefore, an analysis of the sample of 227 companies, using multinomial logistic regression methodology (Y = 2 for companies that disclose according to the Integrated Report; Y = 1 for companies with reports with similar practices to IR and Y = 0 companies without reports) applied to the data under the pooled structure. Testing the validity of the hypotheses of the agency and signaling theories, reveals the positive impact of the size of the company and the board of directors, the profitability and the level of participation of independent directors and women in the implementation of RI in Brazil by companies. It can be stated that from a practical point of view, the results of this study, assist companies understand under what conditions IR will be more expected and, therefore, pay attention to aspects of their profitability, size and especially the aspects of their board that show relevant in this regard.


4
  • JOHN PABLO CANDIDO DANTAS SILVA
  • THE VALUE RELEVANCE OF NON-GAAP EARNINGS AND IFRS´S ADOPTION

  • Líder : DIOGO HENRIQUE SILVA DE LIMA
  • MIEMBROS DE LA BANCA :
  • ADILSON DE LIMA TAVARES
  • DIOGO HENRIQUE SILVA DE LIMA
  • GERLANDO AUGUSTO SAMPAIO FRANCO DE LIMA
  • Data: 21-jul-2020


  • Resumen Espectáculo
  • This research has the general objective of investigating the relative and incremental value relevance of the alternative measure non-GAAP earning EBITDA in comparison to the GAAP disclosures (net income), and the value relevance of the adoption of IFRS's, of the companies listed in [B]3 – Brazil, Bolsa, Balcão, from 2005 to 2018. The metric EBITDA was chosen, calculated according to CVM Instruction 527/2012, because it was the non-GAAP measure most publicized by Brazilian companies (KPMG, 2016), what made econometric analysis possible. The survey data were collected through the Bloomberg® database and the standardized financial statements available on the CVM and companies' website, the EBITDA variable was collected in the press releases released and filed on the investor relations website. Companies that make up the financial sector and companies that did not present the necessary variables for the analysis were excluded from the study. To achieve the proposed objective, the Ordinary Least Squares (OLS) method was used in a panel with fixed effects. Based on the results found, it appears that in relation to the relative value relevance, EBITDA was shown to be value relevant only when the stock price three months after the annual balance sheets was the dependent variable. However, when analyzed individually in relation to net income, non-GAAP measures could not be considered more value relevant than GAAP measures, showing that the market prefers to evaluate the share price based on net incomes prepared according to the accounting principles to the detriment of non-standard metrics. Based on a robustness analysis of incremental value relevance, it was ratified in the findings the non-relevance of EBITDA, neither compared to the net income. Finally, from the measured results, it is concluded that GAAP measures are more relevant than non-GAAP measures for the analyzed sample. This research, in addition to contributing to the discussion in the national literature, assists the various users who seek to evaluate stock prices. In addition, the study subsidizes regulatory and normative bodies providing evidence, at the national level, in relation to the informational capacity of such companies' performance measures.

5
  • LORENA INGRID DE LIMA E SANTOS
  • STABILITY OF THE INSTITUTIONAL PROPERTY OF SHARES AND ITS RELATIONSHIP WITH EARNINGS MANAGEMENT PRACTICES

  • Líder : CLAYTON LEVY LIMA DE MELO
  • MIEMBROS DE LA BANCA :
  • CLAYTON LEVY LIMA DE MELO
  • RENATO HENRIQUE GURGEL MOTA
  • ANTONIO MARIA HENRI BEYLE DE ARAUJO
  • Data: 28-sep-2020


  • Resumen Espectáculo
  • This study aims to understand the relationship between the stability of institutional
    investors' ownership and the evidenced level of earnings management in their
    investments, considering its two main types: discretionary accruals (AEM) and

    operational activities (REM). For this purpose, the volatility of institutional investors'
    shares in unregulated and non-financial companies classified on the Brazilian stock
    exchange (B3) during the period from 2010 to 2018, which contained some institutional
    investor in its shareholding structure was verified, totaling 159 companies. Thus, the
    metrics STDI and PROP, proposed by Elyasiani, Jia and Mao (2010), were used. These
    are calculated in their total values, for the entire group of institutional, and individual
    investors, considering its four major types: Banks, Insurance Companies, Investment
    Funds and Holdings. The results indicated that companies with stable Banks-type
    shareholders are associated with lower levels of AEM, demonstrating an active monitor
    profile, differently from what is estimated by the literature. It was also evident that
    companies with stable Holdings-type shareholders have less adherence to REM-type
    practices. However, for the latter, the literature already attributes institutional activism.
    And in greater proportions of shareholder participation of the Insurance-type, the
    highest levels of earnings management AEM and REM were evidenced, assigning to
    this type of investor a passive monitoring relationship. These results indicate that the
    stability of some types of investors can be an explanatory element in terms of the
    quality of the information provided by their investees.

6
  • IGOR THIERRY SILVA DONATO
  • FINANCIAL FACTORS DETERMINATING THE FISCAL STRESS OF BRAZILIAN STATES

  • Líder : SEVERINO CESARIO DE LIMA
  • MIEMBROS DE LA BANCA :
  • ALEXANDRO BARBOSA
  • JOSEDILTON ALVES DINIZ
  • SEVERINO CESARIO DE LIMA
  • Data: 15-dic-2020


  • Resumen Espectáculo
  • In recent years, it has been observed that some states have experienced problems in their
    public finances, and it is reported that the high expenditure on personnel, the higher level of
    stock of leftovers to be paid, the higher level of public debt and financial dependence on the

    Union's resources have caused financial emergency, such as failure to pay permanent
    employees, retirees, suppliers and debt creditors, so that the counter-guarantees offered by
    the federal government are not honored. These facts were responsible for the poor financial
    condition of the states to the point that some declared a situation of financial calamity or fiscal
    stress. Thus, the present study adopted as its main objective to identify the financial factors
    that determine the fiscal stress of Brazilian states. To achieve this objective, the study analyzed
    data from the 26 Brazilian states and the Federal District in the periods from 2016 to 2019,
    using the logistic regression technique with panel data in a pooled econometric model with the
    inclusion of clusters. The dependent variable of the representative model of fiscal stress is a
    binary variable (dummy) to demonstrate the presence or not of the fiscal stress event of the
    states, built from content analysis of the reports of the Secretary of the National Treasury
    (STN), of the reports annual financial statements of the states, budgets and news in the media.
    The independent variables in the study are represented by indicators of cash, budgetary and
    long-term financial solvencies. The results found demonstrate that the financial factors
    representative of the liabilities to be paid, the long-term debt, the expenditure on personnel
    for the current year and the previous year cause fiscal stress in the Brazilian states. On the
    other hand, FPE tax revenue and transfer revenue factors for the current year reduce the fiscal
    stress of Brazilian states. The results found in this research are corroborated by studies already
    incorporated into the literature, such as the works of Shamsub and Akoto (2004), Trussel and
    Patrick (2009), Gregori and Marattin (2015), Gorina et al. (2018) and Dantas Jr. et al. (2019).

2019
Disertaciones
1
  • ARLINDO NONATO MORAIS DE SOUZA
  • Financial performance as incentive for earnings management: A study in emerging stock markets.

  • Líder : ADILSON DE LIMA TAVARES
  • MIEMBROS DE LA BANCA :
  • ADILSON DE LIMA TAVARES
  • RENATO HENRIQUE GURGEL MOTA
  • VINICIUS GOMES MARTINS
  • Data: 28-feb-2019


  • Resumen Espectáculo
  • The present study aims to verify if firms with the best financial performance indexes have higher levels of earnings management. The ressearch sample comprises companies with shares traded on stock exchanges of BRICS members countries, excluding financial and insurance firms, totaling 28,225 observations. The time span analyzed comprised the years 2010 to 2017, in an unbalanced panel. The performance measurement was made based on the evaluation measures most used by analysts (earnings multiples and hybrid models). As a proxy for the level of earnings management, were used the discretionary accruals estimated by the PAE model (2005). The data needed to estimate discretionary accruals, the variables necessary to measure performance, and the control variables used in econometric models were obtained from the Bloomberg® database. From modeling panel data for fixed effects, the results indicate that the firms reporting the best performance indices in the future, as well as the growth of this performance, are associated with higher levels of results management by discretionary accruals.

2
  • JOSÉ MAURO MADEIROS VELÔSO SOARES
  • Screen Effects in decision making: An experimental approach in accounting

  • Líder : CÉSAR AUGUSTO TIBÚRCIO SILVA
  • MIEMBROS DE LA BANCA :
  • CÉSAR AUGUSTO TIBÚRCIO SILVA
  • CLAYTON LEVY LIMA DE MELO
  • WENNER GLAUCIO LOPES LUCENA
  • Data: 01-mar-2019


  • Resumen Espectáculo
  • The production and consumption of information for decision-making has increasingly migrated to the use of screens. According to the literature reviewed and theoretical assumptions, the present study aimed to evaluate if there is a difference in decision-making between the screen and paper-based media. In the method adopted, participants were randomly grouped to solve tasks on paper, computer or smartphone. The experiment was constructed involving tasks about: (I) reading comprehension; (II) memorizing read words; (III) solving problems related to the value of money over time and to accounting; and (IV) the effectiveness of impression management. After this, NASA-TLX procedure was completed in relation to the perceived dimensions of workload related to tasks realized. Present research is unprecedented in proposing and verifying the existence of the "screen effect" in accounting decision making. The results obtained with the 293 participants distributed between the media indicate that there is a negative association between the screen-based medium and the understanding and memory of what was read. In relation to the questions of the value of money in time and accounting, no association was verified. It was also evidenced that the management of impressions was effective and there are indications of a greater propensity to the graph management in the screens. Additionally, the mental workload perceived by the participants was shown to be different in relation to the medium used, the perceived role as the paper is superior related mental demands. The implications of the research are that computational means may not be paper equivalent and require evolution to try to reduce or mitigate the negative aspects of the screens.

3
  • MÁRCIO CÉSAR DE OLIVEIRA QUIRINO
  • THEORY OF SELF-DETERMINATION: A STUDY WITH ACCOUNTING STUDENTS OF THE HIGHER EDUCATIONAL INSTITUTIONS OF THE STATE OF RIO GRANDE DO NORTE

  • Líder : ANEIDE OLIVEIRA ARAUJO
  • MIEMBROS DE LA BANCA :
  • ANEIDE OLIVEIRA ARAUJO
  • JOANA DARC MEDEIROS MARTINS
  • EDVALDA ARAUJO LEAL
  • Data: 26-abr-2019


  • Resumen Espectáculo
  • The present study analyzed how the variables of the sociodemographic and professional profile of the student affects the dimensions of academic motivation of students of Accounting Sciences from the perspective of the theory of self-determination. To do so, he used the following sociodemographic and professional profile variables: gender; shift in which he studies, period; school where he attended high school; type of IES; whether or not living in the same city as the IES, time of travel; if you receive scholarship, activity performed; and participation in projects. To reach this objective, students from public and private HEIs from the State of Rio Grande do Norte were questioned. The institutions were selected based on the Ministry of Education and Culture (MEC). In addition, the IES were selected to be part of the study based on the results obtained in the Examination of Sufficiency conducted by the Federal Accounting Council (CFC) in 2018.2. To collect data, a questionnaire was applied, consisting of four sections: the first one was composed of questions dedicated to the characterization of the students; in the second, it was understood the Academic Motivation Scale (EMA) proposed by Sobral, (2013). The instrument is composed of 28 items, contemplating the constructs of the self-determination continuum. The study sample in 810 questionnaires. With the analysis, 7 were eliminated due to inconsistencies in the padding, resulting in a total of 803 validated. This amount was further reduced due to the existence of Outliers that compromised the quality of the data. Finally, the final sample had 766 research instruments. The results of the mean difference tests, relating self-perception and characterization variables show that the variables gender and age did not present significant difference between the analyzed groups, these findings corroborate with those of Viana (2012). In addition, the variables, city where the student lives and whether or not a student, did not present a difference for the means between the groups studied. To analyze the influence of each construct on self attributed perception. In the model results, the MIS, MIVE and DESM constructs were statistically significant to explain self-perception. In other words, at the significance level of 1%, the MIS and MIVE variables contribute positively to explain the student's self-perception. The opposite happens with the DESM variable. Finally, a qualitative analysis of the students responses was carried out in relation to the impacts on their self-perception of performance. Based on the answers, it was possible to construct four codes, which are: work and study, possibility of a better future, relationship with classmates and relationship with the teacher.

4
  • CARITSA SCARTATY MOREIRA
  • FACTORS THAT DETERMINE THE IDENTIFICATION OF RED FLAGS IN THE PROCESS OF INVESTIGATION OF ACCOUNTING FRAUDS IN THE BRAZILIAN CONTEXT

  • Líder : ERIVAN FERREIRA BORGES
  • MIEMBROS DE LA BANCA :
  • ERIVAN FERREIRA BORGES
  • SEVERINO CESARIO DE LIMA
  • JOSÉ ALVES DANTAS
  • Data: 29-abr-2019


  • Resumen Espectáculo
  • Warning signs are signs, pressures, opportunities, projects or organizational characteristics that may indicate the existence of fraud, sending a newsletter, the occurrence of an irregular event. Knowing red flags and their characteristics can help in prevention. In this sense, the study aimed to identify how is the process of identifying warning signs for Brazilian women without an investigational context of fraud. To do so, we can adapt the data analysis by Murcia (2007), considering also those related to accounting skills. Regarding the qualitative, and with the exploratory functionality, the research was operationalized by the system of variables by factorial analysis, and the identification of groups of information for the needs of a structure and environment of the organizations, sectors of activity, managers, situation economic-financial, accounting reports, auditing and accounting expertise. The results revealed that some features can act as facilitators in the process of identifying red flags. It was identified that women in relation to gender and the capacity for expression, highlighting that women and professionals in exercise of priority were the red flags. The main goals of the new generation training program for red flags can be applied by professionals and users of accounting information to identify fraudulent environment and can be used in future research to verify the probability of occurrence indicative of more significant fraud in a particular business or entity.

5
  • JOCYKLEBER MEIRELES DE SOUZA
  • A STUDY ON THE INFLUENCE OF THE AREA OF KNOWLEDGE AND OF THE EDUCATION DEGREE IN LOSS AVERSION

  • Líder : CLAYTON LEVY LIMA DE MELO
  • MIEMBROS DE LA BANCA :
  • CLAYTON LEVY LIMA DE MELO
  • DIOGO HENRIQUE SILVA DE LIMA
  • THAISEANY DE FREITAS REGO
  • Data: 30-abr-2019


  • Resumen Espectáculo
  • This research aims to investigate the association of loss aversion behavior with the area of knowledge and the degree of academic instruction of the students of the Institutions of Higher Education (IES) of the State of Rio Grande do Norte. For that, a structured questionnaire composed of 16 questions based on the study of Kahneman and Tversky (1979) was applied. The data collection instrument was housed in google forms and sent to undergraduate and graduate students of the Federal University of Rio Grande do Norte (UFRN) and the Federal University of the Semi-Arid (UFERSA) of the nine major areas of knowledge, divided by the National Council of Scientific and Technological Development (CNPq), obtaining a final sample of 3864 respondents. As a technique of analysis, we used descriptive statistics and the Chi-square test, of adherence and independence. The main results suggest that, as evidenced by the study by Kahneman and Tversky (1979), the sample of the present study is significantly more averse to risk for gains and risk-prone to losses, indicating the presence of loss aversion. In relation to the influence of the area of knowledge, it was verified that the people of the Biological Sciences (CB) areas; Human Sciences (CH) and Linguistics, Letters and Arts (LLA) presented less vulnerability to the effects of loss aversion. Regarding the degree of academic instruction, there was no association with loss aversion.

6
  • AUGUSTO CÉSAR SILVA GONÇALVES
  • GOVERNANCE OF ACQUISITIONS IN THE FEDERAL PUBLIC ADMINISTRATION: AN EXPLORATORY STUDY ON THE TECHNICAL SUPPORT COMMITTEE FOR LICITATORY PURPOSES IN UFRN

  • Líder : ANAILSON MARCIO GOMES
  • MIEMBROS DE LA BANCA :
  • ANAILSON MARCIO GOMES
  • JOSE DIONISIO GOMES DA SILVA
  • EDUARDO TADEU VIEIRA
  • Data: 24-may-2019


  • Resumen Espectáculo
  • This dissertation seeks to examine how the Federal Public Administration (APF) can use the work of a Technical Accounting Support Committee (CATC) for bidding purposes, as a mechanism for Governance of Procurement. The descriptive, qualitative and case study approaches are based on the concepts of Public Governance, Institutional Theory and the available literature on risk management and procurement governance in the public sector, as well as the prerogative Of the General Law of Tenders. The factors that motivated the creation of CATC, describing the work carried out by CATC, were analyzed, analyzing the content of the notes evidenced in the Technical Opinions issued by CATC, using qualitative data analysis software ATLAS.ti® and examining the evidence statistics that characterize effectiveness in their developed works. The results show that the mitigation of the inherent risk of contracting or public acquisition, referring to the various possibilities of non-compliance of the object tendered, still in the selection phase of the supplier, is the form of contribution to the risk management of the acquisitions. Factors related to contractual breaches experienced by APF, mainly contracts related to engineering works and outsourcing, resulted in the creation of the CATC object of this study. The content of the opinions issued by the Commission shows the level of diligence carried out by the university, and it can be seen that the companies that have not been able to verify the existence of all the accounting balances presented by them. The results also showed that CATC's work has led to a decrease in the indicators presented by the bidders, characterizing that the companies did not prove all the assets and liabilities used as a basis for calculating the economic and financial indicators required in the events, resulting in the disqualification of these companies in the hiring process.

7
  • ILANA INACIO DA SILVA BARBOSA
  • Norteador elements of the guidance-orienting relationship: evidence in the academic master in accounting sciences of UFRN

  • Líder : EDZANA ROBERTA FERREIRA DA CUNHA VIEIRA LUCENA
  • MIEMBROS DE LA BANCA :
  • Adriana Rodrigues Silva
  • DIOGO HENRIQUE SILVA DE LIMA
  • EDZANA ROBERTA FERREIRA DA CUNHA VIEIRA LUCENA
  • Data: 31-jul-2019


  • Resumen Espectáculo
  • This study aims to investigate in the view of orientandos and orientadores the guiding elements of this relation in the dissertation process of the MSc in Accounting Sciences of the Federal University of Rio Grande do Norte. For this, interviews were conducted with 14 orientandos and 8 program leaders. The analyzes of the interviews were carried out through content analysis, with the assistance of ATLAS.ti®. The research approach was qualitative. The results on guideline practice demonstrate convergence in the dyad accounts when reporting unsystematic encounters during the writing of the dissertation. Regarding the competences, the interviewees mentioned those of a technical and behavioral nature. Regarding the behavioral difficulties, the majority of the orientandos and orientadores showed the inexistence of difficulties of this kind. Regarding the behavioral factors that facilitated the orientation, the subjects were informed by their involvement with the theme, their availability, the autonomy of choosing the theme, the supervisor's empathy, zeal, confidence, motivation, patience, independence in work and respect and punctuality as aspects that contributed to the relationship. The advisors cited humility, autonomy, resilience, responsiveness, synergy and determination. Concerning convergences, thematic and methodological issues were reported in pairs. On the divergences, the majority of the orientandos reported those of theoretical and methodological character. For the minority of the advisors, they pointed out the lack of discipline of the orientandos. Regarding the choice of theme, a small asicronia in the speech of the dyad was noticed. About the accounts of the ease with the writing, a tuning was perceived. In relation to the ease with the literature, there were similarities in the binomial speeches, indicating a lack of initial knowledge of the literature during the elaboration of the dissertation. On facilities with the methodology, the pairs reported that they immediately had no domain. Regarding the operational difficulties, some orientandos and orientadores revealed the methodological and thematic ones. On the operational factors facilitating orientation, the methodological, thematic and literary affinity was identified in the dyad's view. With regard to the misunderstanding between the pairs, orientandos and guiding ones revealed the nonexistence of these. On particular problems, there were similarities in the speech of the dyad about some reports of health problems, the profession and the family context. As a suggestion for improvement in orientation the orientandos recommended an alignment of the subject with the supervisor, timely feedback, a rearrangement in orientation, being accessible, understanding the side of the orienting, transparency in the relation of the dyad, the opening of the advisor to new subjects and the good sense of both sides. The advisors suggested an agenda of meetings with the students, the recognition of the orienting profile and the respect of their particularities, a better follow-up of the student from the beginning of the course, the synergy between the peers and the aspects of the research and the stimulation to the critical spirit of the student.

8
  • MARIANA CUNHA DE AGUIAR
  • FISCAL TRANSPARENCY AND SOCIAL CONTROL: An Analysis of Publicity, Understanding and Usefulness of Public Information on Personnel Expenses in the State of  Rio Grande do Norte.

  • Líder : DIOGO HENRIQUE SILVA DE LIMA
  • MIEMBROS DE LA BANCA :
  • DIOGO HENRIQUE SILVA DE LIMA
  • ERIVAN FERREIRA BORGES
  • JOSICARLA SOARES SANTIAGO
  • Data: 12-ago-2019


  • Resumen Espectáculo
  • The large volume of personnel expenses in federated entities in Brazil compromises the prioritization of health, education, infrastructure and even investments actions, so it is imperative to comply with legal requirements in the search for responsibility in fiscal management. Among the measures, the evolution of personnel expenses should be monitored, following the limits and measures of reframing, in case the threshold is exceeded, in addition to disclosing sufficient information in order to comply with the constitutional precept of public accounts transparency and allow the control and participation of society through social control. In this sense, through the case study in the State of Rio Grande do Norte, the data disclosed in the transparency portals of the executive branch, the judiciary, the legislature, the Court of Auditors and the Public Prosecution Office were analyzed in the period from 2015 to 2017 under the perspective of transparency active, in the dimensions of information visibility and inference capacity and in the vertical downward and inward horizontal directions.There was a low level of publicity, comprehensibility and usefulness of information related to personnel expenses, mainly in relation to the verification of compliance with the limit of personnel expenses established in the LRF, with a view to adopting different methodologies for its determination without the correct disclosure in Explanatory Notes and Complementary Reports. The lack of disclosure of relevant information on the expenses that make up and those that are excluded from the personnel expenses, undermine the understanding and reliability, allowing to infer that there is privileged information of the public managers in relation to society, configuring the asymmetry of information. Concludes that the low transparency of the public accounts conceals the true fiscal result of the organs and powers of the State of the RN from personnel expenses, since it has exceeded the limit of the LRF since 2015 without taking measures to control it.

2018
Disertaciones
1
  • YURI GOMES PAIVA AZEVEDO
  • POISON PILLS AND EARNINGS MANAGEMENT: A STUDY OF COMPANIES LISTED ON B3

  • Líder : ADILSON DE LIMA TAVARES
  • MIEMBROS DE LA BANCA :
  • ADILSON DE LIMA TAVARES
  • ANDERSON LUIZ REZENDE MOL
  • GERLANDO AUGUSTO SAMPAIO FRANCO DE LIMA
  • Data: 26-feb-2018


  • Resumen Espectáculo
  • This study aims to investigate if the poison pills influences on the earnings management level of the companies listed in B3. For this, data were collected regarding the presence of this anti-takeover device. For this, data were collected regarding the presence of this anti-takeover device, as well as of accessory eternity clauses associated with the poison pills in the bylaws of 225 non-financial companies. In addition, the informations that are necessary to estimate the accruals discretionary by the model proposed by Dechow, Sloan and Sweeney (1995), as well as the control variables inserted in the econometric model, were obtained through the Bloomberg® database, comprising the period 2010-2016. Based on the results, it is verified that the simple adoption of the poison pills doesn’t influence the level of earnings management, considering that the poison pills didn’t have a significant relation with the discretionary accruals.  However, in an exploratory way, new evidences were observed in the national context, considering that the PoisonpillCP variable is positively and significantly related to discretionary accruals, indicating, therefore, that the managers of Brazilian companies insert accessory eternity clauses allied to poison pills as a form of entrenchment, aiming, therefore, to increase the level of results management. Finally, it can be seen that the control variables profitability, size and time dummies are statistically significant to explain discretionary accruals, unlike market-to-book and leverage, that contradict the theoretical assumptions that these variables have an influence on the level of earnings management.

2
  • FRANCISCO FELIPE DA SILVA
  • Efficiency analysis of the public expenditure on health actions and services in Brazilian capitals.

  • Líder : ANAILSON MARCIO GOMES
  • MIEMBROS DE LA BANCA :
  • ANAILSON MARCIO GOMES
  • ALEXANDRO BARBOSA
  • WENNER GLAUCIO LOPES LUCENA
  • Data: 12-abr-2018


  • Resumen Espectáculo
  • Considering the obstacles to the optimization of public expenditure on health and the achievement of a single standard of performance that meets the different socioeconomic realities of the population, this research aims to identify which factors are associated with the economic efficiency of the Brazilian capital cities in the allocation of the expenditure with actions and public health services, from 2006 to 2015. In thus, the first stage of the research used the Data Envelopment Analysis, with variable returns of scale and orientation for outputs, to identify efficient capitals cities in the period, the productivity changes, and the reference set for inefficient capital cities (benchmarks). The second stage of the research used the regression analysis by Ordinary Least Squares (OLS), with panel data and random effects. It was used as a dependent variable the efficiency scores calculated in the first stage, and as explanatory variables, exogenous factors over which managers do not have control in short time. The results of the research show that ten capital cities were efficient in all the analyzed periods, and only two capital cities were efficient in just one year. The capital cities that performed better were those with lower per capita expenditures, and 57% of the indications for the benchmark set were concentrated in five capital cities of the North and Northeast regions of the country. Regarding the determinants of efficiency levels, four variables were significant: the human development index in education, the per capita gross domestic product, the rate of urbanization and the percentage of the population benefited by the provision of potable water. Therefore, it can be concluded that the average capital performance can be considered reasonable, although the productivity variation in the period was insufficient for most of them. In this sense, there is a long way to go for all Brazilian capital cities to achieve maximum efficiency, greater higher productivity and provide higher levels of social well-being. This is due to greater investments in education, income distribution, potable water supply and urbanization.

3
  • EGON JOSE MATEUS CELESTINO
  • FACTORS DETERMINING THE TRANSPARENCY OF BRAZILIAN MUNICIPAL EXECUTIVE POWERS FROM THE NATIONAL TRANSPARENCY INDEX OF THE MPF

  • Líder : JOSE DIONISIO GOMES DA SILVA
  • MIEMBROS DE LA BANCA :
  • JOSE DIONISIO GOMES DA SILVA
  • MAURICIO CORREA DA SILVA
  • PAULO ROBERTO NOBREGA CAVALCANTE
  • Data: 27-abr-2018


  • Resumen Espectáculo
  • This study aims to analyze the factors to the transparency of Brazilian municipal executive based on Índice Nacional da Transparência from Ministério Público Federal. To this, it uses empirical-analytical methodology applied to an aleatory data from this study with 525 Brazilian cities. In this case, the independent variable is Índice Nacional da Transparência from Ministério Público Federal and other explicative variable like social, economic and politic dimension. It has as base an econometrical model of regression Tobit, used to verify the best variables with an explicative capacity to the occurrence of this phenomenon of the best practices of public transparency. Results point that cities from South and Southwest show best levels of transparency and accountability comparing to the cities from North, Northwest and Center-west, this phenomenon comes from the best indicators from Índice de Desenvolvimento Humano related to cities in the South and Southwest regions from Brazil. It concludes that economic variables consolidated debt represented by Total Passive from Brazilian cities and Índice de Desenvolvimento Humano are significant in 5% with positive signal to configure best practices of public transparency of Brazilian municipal executive powers. The social variable population density also presents an explicative significance in 5% to evidence those Brazilian cities practices. The contribution of this research consists in the validation of a model to determine a predictive variable to explain the phenomenon Brazilian municipal public transparency based on institutional evaluation from Ministério Público Federal. 

4
  • IVANIELLY DEYSE DE PAIVA MOURA
  • VARIABLES THAT IMPACT ON ACADEMIC DISHONESTY: A STUDY WITH STUDENTS OF ACCOUNTING SCIENCES

  • Líder : EDZANA ROBERTA FERREIRA DA CUNHA VIEIRA LUCENA
  • MIEMBROS DE LA BANCA :
  • CLAYTON LEVY LIMA DE MELO
  • EDZANA ROBERTA FERREIRA DA CUNHA VIEIRA LUCENA
  • THAISEANY DE FREITAS REGO
  • Data: 27-abr-2018


  • Resumen Espectáculo
  • The main objective of this research is to analyze the variables that impact on the occurrence of academic dishonesty in students of the undergraduate course in Accounting Sciences of the universities of the city of Natal / RN, who obtained the best performance in the National Student Performance Examination. To collect the data, a three-part form was used, totaling 62 questions with questions about the demographic profile and evaluation of the students' perception of dishonesty and an arithmetic matrix composed by 20 matrices. The research sample consisted of 261 questionnaires, of which 166 were answered by students from the Federal University of Rio Grande do Norte (UFRN) and 95 by students from the Facex University Center (UNIFACEX) and the University Center of Rio Grande do Norte (UNI-RN) ). Of the participants in this research, 70.50% stated that they had pasted on assessments or tasks at the university and 87.36% stated that they consider the glue to be ethically / morally wrong, suggesting that even considering as morally wrong students still engage in academic dishonesty of this kind. Another relevant point of the work was how participants perceive the definition of institutions in relation to academic success, approximately 64% of UFRN students perceive that the academic institution defines success by the grade, and of these, 76.41% said they had enrolled. While in FACEX and UNI-RN, 32.63% of the students who have the same perception about the definition of academic success by institutions, 83.87% said they had cast. This research also identified that there is a difference between genders and age in the academic and professional settings, showing that the male gender presents a lower average than the female in both contexts, suggesting that the male gender tends to consider dishonest behaviors as being less dishonest Regarding age, respondents older than 25 years of age presented a lower average in both the academic and professional contexts when compared to respondents younger than 25 years. The academic dishonesty of the participants was also verified through the arithmetic matrix experiment, in which it was recorded that 61 students who participated in the research were dishonest in the experiment. To achieve the main objective, the Logit regression was used to verify the variables that are likely to contribute to academic dishonesty. The variables analyzed were: Age, gender, Religion (whether or not the student attends religious events), Parent education (if the parent completed the upper level), Work (if the student performs some paid activity), Academic Income (if the student is afraid of punishment if he / she is surprised to slip), Wrong (if it considers ethical / morally wrong collar), Acceptance (if it is considered to be socially acceptable collar) Policies of the institution knowledge of the institution's policy penalties), Catch (if witnessed or known to colleagues who were surprised by sticking), Testimony (If you witnessed someone gluing on tests or activities), Asked (if you were asked to provide glue on university tests) . Among these variables, only the variables Academic Income, Work, Acceptable, Testimony, Asked, were statistically significant in the model and the signs presented were as expected.

5
  • CLARA MONISE SILVA
  • ANALYSE OF EFFECTIVENESS OF THE APPLICATION OF THE PROJECT BASED LEARNING - ABP METHODOLOGY IN THE DEVELOPMENT OF COMPETENCIES, SKILLS AND ATTITUDES IN THE HIGHER ACCOUNTING TEACHING.

  • Líder : ANEIDE OLIVEIRA ARAUJO
  • MIEMBROS DE LA BANCA :
  • ANA CAROLINA KRUTA DE ARAUJO BISPO
  • ANEIDE OLIVEIRA ARAUJO
  • EDZANA ROBERTA FERREIRA DA CUNHA VIEIRA LUCENA
  • Data: 18-may-2018


  • Resumen Espectáculo
  • The exercise of the accounting profession has challenged its practitioners to guide and make decisions in the context of complex variables and dynamic environment. To improve it, a preamble to new paradigms of learning and active methodologies is needed. Project Based Learning is an active teaching strategy that enables students to develop skills and abilities to solve problems in the business environment through the achievement of a project. The purpose of this research is to analyze the effectiveness of the application of the Project Based Learning - ABP methodology in the development of competencies, skills and attitudes in the Business Controllership discipline. To reach the objective of this study, a descriptive research was carried out, with quantitative-qualitative approach to the problem. The data collection was done through participant observation, application of questionnaires with the students and documentary analysis. The analysis of the questionnaires was done by spreadsheets, by the t-student test and then it was made an analysis of the content of the reports delivered at the end of the application of the method. The results showed that the students agree that the ABP allowed the development of skills, abilities and attitudes for the exercise of the accounting profession. Students still claim to learn more from traditional methods of teaching but consider ABP also a good teaching methodology and it brings good contributions to accounting teaching. Finally, it is concluded that the application of Project Based Learning has shown to be effective in the development of skills, abilities and attitudes in the teaching of Accounting, specifically in the Discipline of Corporate Controllership.

6
  • ARIANNE RAQUEL AXIOLE DE SOUZA CÂMARA
  • DETERMINING THE SATISFACTION AND LOYALTY OF STUDENTS OF POSTGRADUATE PROGRAMS IN ACCOUNTING IN BRAZIL:  a study from the perspective of the European Customer Satisfaction Index (ECSI)

  • Líder : CLAYTON LEVY LIMA DE MELO
  • MIEMBROS DE LA BANCA :
  • CLAYTON LEVY LIMA DE MELO
  • DIOGO HENRIQUE SILVA DE LIMA
  • ORLEANS SILVA MARTINS
  • Data: 22-may-2018


  • Resumen Espectáculo
  • This study aims to analyze if the model of satisfaction European Customer Satisfaction Index (ECSI), adapted for the student perspective, represents the determinants of customer satisfaction and loyalty of students of courses of stricto sensu post-graduation in Accounting Sciences in Brazil. Therefore, we carried out a survey research with the students of 29 stricto sensu post-graduation programs in Accounting Sciences in operation, which are evaluated by CAPES. The data collection instrument was a structured questionnaire composed of 44 issues, based on the model ECSI. Were collected 331 responses of 26 programs which, after treatment of the data, resulted in 311 valid data for analysis, reaching approximately 90% of active programs. The data analysis, initially found the statistical assumptions for the application of multivariate analysis, then perform the Exploratory and Confirmatory Factor Analyzes and, subsequently, the structural equation modeling with the application of the softwares IBM SPSS® 21.0 and Amos Graphics® 18.0. The study met the statistical criteria for its validation and with the after some adaptations performed, using the Maximum Likelihood method, the conceptual model of student satisfaction achieved adequate levels of quality adjustment and proved to be stable, adequate in the face of the studied sample, explaining 96.6% of the variation of loyalty and 80.6% of the satisfaction of post-graduates in Accounting Sciences in Brazil. Furthermore, the analysis of the specific objectives concluded, based on the results presented, that the model of satisfaction ECSI presented it is appropriate to analyze the satisfaction and loyalty of graduate students in Brazil, as well as the other dimensions that comprise the model (image, expectation, perceived quality and perceived value), which were maintained as the model originally conceived. Finally, the investigation of specific objectives found that the genus, the modality of the course (master/PHD) and region of origin of the program are attributes that have resulted in divergence in the perception of the factors and structural paths that integrate the model of student satisfaction.

7
  • VANESSA CAMARA DE MEDEIROS
  • DETERMINANTS OF EXECUTIVE COMPENSATION IN LISTED COMPANIES ON [B] 3

  • Líder : DIOGO HENRIQUE SILVA DE LIMA
  • MIEMBROS DE LA BANCA :
  • DIOGO HENRIQUE SILVA DE LIMA
  • ANDERSON LUIZ REZENDE MOL
  • PATRICIA MARIA BORTOLON
  • Data: 20-jun-2018


  • Resumen Espectáculo
  • The executive compensation has been constituted as interest object of actors like academy, government, investors and media. In the literature, compensation is perceived as a mechanism capable of aligning the interests between the principal and the agent, as well as acting as a corporate governance structure aimed at counteracting transaction costs. Nevertheless, remuneration can also be used as an instrument of discretionary actions. This study aims to investigate the main determinants that influence the composition of executives’ remuneration in the period 2011-2016, in the companies listed in [B]³. We collected data on reference forms and in Bloomberg® data base. The sample was restricted to 162 companies that provided the necessary data to estimate the determinants of executive compensation. To achieve the objective of this search, we estimated FGLS, PCSE e Logit models, which were arranged in randomized unbalanced panel data. The results show that, at the firm’s level variables such as age and size of the company Q de Tobin, Market-to-book, Market-to-book, ROA, ROA and on the presence of differentiated levels of corporate governance have influenced different forms of executive compensation. Concerning to Administrative Council level, the influence rested on the independence and size of the Board, Board Interlocking, existence of a compensation committee, duality of the CEO and presence of a former director of the Board. Finally, at the staff’s level, we fund significant factors: he average time that executives work in the company, age, academic education and gender, shareholding, presence of founding directors or relatives with the founder, size, existence of members who are related to members of the Board and number of members indicated by the controlling shareholder. We concluded that the analysis of the determinants of executive compensation is a complex subject, requiring for your understanding reflect on the different elements inherent in the structures of companies. It also requires take into consideration the objectives of the forms of remuneration granted.

8
  • JOAO EVANGELISTA PEREIRA
  • MUNICIPALITY CENTRALITY AND INTERDEPENDENCE OF PUBLIC HEALTH EXPENDITURE: EVIDENCE FOR BRAZIL, NORTHEAST AND RIO GRANDE DO NORTE.

  • Líder : ANDERSON LUIZ REZENDE MOL
  • MIEMBROS DE LA BANCA :
  • ANDERSON LUIZ REZENDE MOL
  • MAURICIO CORREA DA SILVA
  • JOSÉ MATIAS PEREIRA
  • Data: 23-jul-2018


  • Resumen Espectáculo
  • The present research investigates the determinants of public spending on health, from the point of view of horizontal and vertical spatial interdependence between Brazilian municipalities, with cutouts to the Northeast and Rio Grande do Norte, for the year 2015. The data were collected in IBGE / DATASUS and in the Information System on Public Budgets in Health (SIOPS).In order to approach the results, an empirical-analytical study was performed through cross-section spatial regression. Moran’s I and Gi of Getis and Ord (1992) tests were used to identify the spatial autocorrelations and the process of Baumont (2003) to identify the best fit model. Spatial equations were used in the econometric analysis of the determinants of public expenditure per capita with health, through the Spatial Lag Model (SAR) and the Spatial Error Model (SEM). For the purpose of this study, the centrality component represents the municipalities with the greatest structure to offer goods and services, according to the Central Places Theory (TLC), which considers the relationship of socioeconomic subordination between central and non-central municipalities. As main results, it is observed that the inclusion of the centrality component in the spatial models provides an improvement in the informational level of the public spending model per capita with health and that the per capita expenditure of the central municipalities with the Hospital and Outpatient Caresubfunctionis superior to the non-central ones in all the cutouts studied. In contrast, per capita expenditure in the Basic Attention subfunction is lower in the central municipalities, which may explain a greater demand for services in this subfunction, generating the process of economies of scale. In addition, it was observed that the inclusion of the centrality component in the spatial models provided an increase in the horizontal interdependence of public expenditure per capita in the Basic Attention subfunction, and a reduction in the Hospital and Outpatient Care subfunction. In view of the above, it is concluded that the consideration of central municipalities in the models that seek to explain public expenditure on health generate relevant information. This study may contribute to the public management of the Unified Health System (SUS) by proposing that the existence of horizontal and vertical interrelations between Brazilian municipalities should be considered as an important factor in the allocation of public resources in the health area.

9
  • JOAO VICTOR JOAQUIM DOS SANTOS
  • An exploratory approach to an accountant´s role in Alternative Dispute Resolution.

  • Líder : ERIVAN FERREIRA BORGES
  • MIEMBROS DE LA BANCA :
  • ERIVAN FERREIRA BORGES
  • DIOGO HENRIQUE SILVA DE LIMA
  • BRUNO VINÍCIOS RAMOS FERNANDES
  • Data: 31-jul-2018


  • Resumen Espectáculo
  • This research aims to contribute to accounting literature to analyze the Alternative Dispute Resolution used in the Brazilian context as new niche markets for accounting professionals. For that, interviews were conducted with four arbitrators and mediators from three mediation and arbitration institutions located in Natal/RN and São Paulo/SP. Additionally, it was made a data collection of the profile of the procedures solved by the Mediation and Arbitration Chamber of the state of Rio Grande do Norte. The results showed that there is a niche market to be explored by the accountants in both chambers surveyed, taking into account many of the cases discussed in these institutions involve patrimonial matters. Furthermore, the respondents already perceive the importance of the accountant contributing significantly to the development of the Alternative Dispute Resolution, and affirm that they can exercise diverse functions in both mediation and arbitration proceedings. Although the multiple opportunities for operate, it was verified that the participation of the accounting professional in these institutions is still incipient. The possible explanations for this situation are the preference of the entities for professionals with degree in law, the lack of knowledge of the professional about the possibility of acting in these areas, or even the lack of preparation, from graduation to lato sensu. Therefore, it is recommended for professionals and future accountants, who wish to dedicate themselves to ADRs, who seek beyond the technical knowledge necessary to perform the functions of mediator, arbitrator or accounting expert, it is necessary to be closer to professionals who already work in the area, participating the events promoted as congresses, workshops, meetings.

10
  • BRUNO FRANCISCO MALHEIRO
  • EXPLANATORY FACTORS OF THE MUNICIPAL MANAGEMENT EFFECTIVENESS: AN EMPIRICAL ANALYSIS OF THE BRAZILIAN CONTEXT

  • Líder : MAURICIO CORREA DA SILVA
  • MIEMBROS DE LA BANCA :
  • MAURICIO CORREA DA SILVA
  • MARCOS FERNANDO MACHADO DE MEDEIROS
  • JOÃO CARLOS HIPÓLITO BERNARDES DO NASCIMENTO
  • Data: 05-dic-2018


  • Resumen Espectáculo
  • This research aims to analyze explanatory factors of the effectiveness of municipal management, based on the Effectiveness Index (IEGM), prepared by the Brazilian Courts of Accounts. The study uses the quantitative approach with the empirical-analytical method. Data from the 4,265 municipalities analyzed were collected from the websites of the Rui Barbosa Institute (IRB), Federal Council of Administration (CFA), Supreme Electoral Tribunal (TSE), Brazilian Institute of Geography and Statistics (IBGE), National Treasury Secretariat) and the Institute for Applied Economic Research (IPEA). The results revealed as explanatory factors of the effectiveness of the municipal public management: better level of schooling (incomplete upper level, complete upper level, lato sensu and stricto sensu postgraduate) and managerial political experience; higher per capita GDP and higher percentages of municipal revenue; lower levels of income concentration (GINI index); (very small, medium and large) and the location of the municipality (the cities located in the north and northeast regions had, on average, worse results, whereas those located in the south and southeast showed opposite behavior). The main conclusions are that cities managed by managers with better levels of education and political experience, as well as those with a higher percentage of own income increase the probability of improving the effectiveness of municipal public management. The main contribution of the study is the advancement of the literature on performance evaluation in the public sector with regard to the criterion of effectiveness of municipal public management.

2017
Disertaciones
1
  • CECILIA MARIA MEDEIROS DANTAS DE MELO SOUZA
  • EXECUTIVE COMPENSATION AND PERSISTENCE OF ECONOMIC AND FINANCIAL PERFORMANCE: A STUDY IN THE BRAZILIAN MARKET SHARE

  • Líder : ADILSON DE LIMA TAVARES
  • MIEMBROS DE LA BANCA :
  • ADILSON DE LIMA TAVARES
  • ANDERSON LUIZ REZENDE MOL
  • WENNER GLAUCIO LOPES LUCENA
  • Data: 10-mar-2017


  • Resumen Espectáculo
  • Studies on business executives’ compensation have been the focus of much discussion in academia and in the market. From the perspective of the Agency Theory, the theme constitutes one of the mechanisms of alignment of interests between principal and agent, capable of minimizing the existing conflicts between these two classes. To this end, it is associated with performance in order to alleviate agency costs and, consequently, avoid losses to shareholders. Thus, in this relationship, it is important to consider the persistence of the results, given that current performance is indicative of future performance. This research seeks to analyze whether executive compensation influences the performance persistence of the companies listed on BM&FBOVESPA. To achieve this objective, an econometric model was used with the variables - operating profit, fixed compensation, bonus, profit sharing, share-based payment, size, leverage and social responsibility level - for a sample of one hundred and four open companies, in the period from 2011 to 2015, whose information are available in the Bloomberg database. As a statistical tool, a dynamic panel approach was used by Arellano and Bover (1995) and Blundell and Bond (1998) to estimate the system Generalized Moments of Time (GMM-SYS) method. The results show that only the family control companies did not present persistent results. Regarding the compensation, it was observed that the fixed compensation contributes to performance persistence reduction on institutional controlled companies, whereas in the absence of control there is positive relation. In addition, it was found that the payment of bonuses makes the results more persistent in institutional and family controls. On the other hand, profit sharing had a negative outcome with operating profit in the previous year in family-owned companies. The stock-based payment influences the generation profit in a more persistent way only when the control is familiar or diffuse, differing from the findings of Baber, Kang and Kumar (1998) and Ashley and Yang (2004), in which there was no significant variable change. It was also observed that variables such as size and social responsibility contribute to increase the persistence of profits, while leverage contributes to their reduction.

2
  • TAHIANA MARTINS FREIRE
  • Problem-Based Learning in the Teaching of Business Controllership at the Federal University of Rio Grande do Norte

  • Líder : ANEIDE OLIVEIRA ARAUJO
  • MIEMBROS DE LA BANCA :
  • ANEIDE OLIVEIRA ARAUJO
  • DIOGO HENRIQUE SILVA DE LIMA
  • THAISEANY DE FREITAS REGO
  • Data: 13-mar-2017


  • Resumen Espectáculo
  • The traditional teaching method, in which the student is a passive agent in the learning process, becomes lagged behind an increasingly demanding professional pitching field, and the Y generation, which has differences in the way that work and social relations are viewed. Therefore, HEIs need to be prepared for the training of such professionals who have different characteristics from previous generations. Active teaching methodologies, such as Problem Based Learning (PBL), help in the process of empowerment of this generation, since one of its purposes is to assist the student in the construction of his own learning, making him more active in the teaching and learning process. In view of this, the present research aims to analyze the application of the Problem Based Learning method and the development of students' competences through the application of this methodology in the Corporate Controlling component. The research was carried out with 24 students from the Accounting Sciences Course, in the first semester of 2016, in which the first and second units were taught by the traditional teaching method and the third unit was taught by the PBL method. The technique used in the study was a quasi-experiment, still characterized as a descriptive research, with a qualitative and quantitative approach. The data collection was done through questionnaires applied to the students and by participant observation. Data analysis took place through Microsoft Excel® spreadsheets and through content analysis. The results show that the competencies required by the controller were well developed with the PBL application. Of the students who took part in the research: 45% had better self-assessment than their group colleagues in relation to skills development; 91.30% stated that they invested more time in research; 95.65% believe that they learn more through the PBL, because it enables them to construct their own knowledge; 100% states that this is a good methodology since it brings the individual closer to reality; 69.57% consider the PBL better than the traditional teaching method; And 86.96% believe that the PBL should be used in other subjects of the course of Accounting. Although 78.26% of the students affirm that they do not find difficulties with the development of the PBL, there were some difficulties with the elaboration of the problems, hypotheses, questions of research, report and with the administration of time and execution of the papers of each student. It is noticed that the application of PBL is a challenge for both students and teachers, who need to carefully plan each step in the development of the methodology.

3
  • FRANCISCO HEDSON DA COSTA
  • THE RELATIONSHIP BETWEEN RESPONSIBILITY IN FISCAL MANAGEMENT AND THE QUALITY OF EDUCATION IN THE MOST POPULAR BRAZILIAN MUNICIPALITIES

  • Líder : JOSE DIONISIO GOMES DA SILVA
  • MIEMBROS DE LA BANCA :
  • JOSE DIONISIO GOMES DA SILVA
  • DIOGO HENRIQUE SILVA DE LIMA
  • MANOEL PEREIRA DA ROCHA NETO
  • Data: 24-mar-2017


  • Resumen Espectáculo
  • The Federal Constitution of 1988 transferred to municipal governments responsibility for provision a significant portion of public services, especially educational services related to Elementary Education. With the approval of the Fiscal Responsibility Law, a lnew standard in fiscal management was established in the Public Sector of the Country, including in the municipal scope. The main objective of this research is to analyze the relationship between the quality of fiscal management of municipalities, represented by the indicators of the FIRJAN Fiscal Management Index (IFGF), and the quality of education in municipal education systems, through the result in the Index of Basic Education Development (IDEB). To reach the proposed objective, a quantitative methodological approach was used, based on a regression with panel data, comprising 227 municipalities, in the period from 2006 to 2015. The statistical model considers as dependent variable the IDEB – Initial Years and, as independent variables, the five indicators that make up the IFGF. In addition to these, the model used as control variables, the percentage of taxes and transfers linked to education applied in MDE, as well as two qualitative variables to capture the regional effects on the educational result of the municipal entity. The results of the research showed that, regarding the fiscal management variables, the indicator of own revenue generation and the indicator of cost of debt are statistically relevant, with positive effects, to explain the results achieved by the municipalities in the IDEB. The indicator of application in MDE was statistically indifferent to the results of the municipalities in the IDEB. Finally, the qualitative variables of regional location also revealed statistical significance in the results of the educational indicator, indicating a significant negative influence in relation to the municipalities belonging to the North and Northeast regions. On the other hand, for the municipalities belonging to the South and Southeast regions, the indications indicate a significant and positive influence on the IDEB – Initial Years, observed by the education systems of municipalities with a population above 100 thousand inhabitants.

4
  • FERNANDA NUNES DANTAS CASCUDO RODRIGUES
  • CORPORATE SUSTAINABILITY ANALYSIS IN BRAZILIAN  DOCKS COMPANIES

  • Líder : JOSÉ RIBAMAR MARQUES DE CARVALHO
  • MIEMBROS DE LA BANCA :
  • JOSÉ RIBAMAR MARQUES DE CARVALHO
  • ANEIDE OLIVEIRA ARAUJO
  • RODOLFO JAKOV SARAIVA LOBO
  • Data: 27-mar-2017


  • Resumen Espectáculo
  • Social and environmental issues have driven modern society to seek a new management model in which companies seek to define strategies that are aligned with aspects that are not merely financial but that address environmental and social issues in order to focus on business sustainability. This research aims to evaluate the business performance of the Brazilian Docks Companies in relation to the aspects of business sustainability. For this purpose, performance ratios were selected to evaluate the performance of the Brazilian Docks Companies in relation to these aspects, to which weightings were assigned by the managers of the Companies investigated, in order to minimize author’s subjectivity in the data analysis. Methodologically, the research is classified: as to nature, in applied research; objectives, in exploratory and descriptive terms; in terms of procedures, it is a bibliographical, documentary and ex-post facto research; and in approaching the problem, a quantitative analysis is performed through the use PROMETHEE II multicriteria method. The results suggest that companies with better economic and financial ratios do not necessarily are the best in social and environmental aspects, which makes it possible to infer that, in general, companies need to implement a monitoring system focused on sustainability management based on the triad: environmental, social, economic and financial. The findings also point out that Companhia Docas do Pará has the most sustainable management, presenting a good placement for the three sustainability features. In sequence, the Companhia Docas do Ceará obtained a good environmental performance, occupying the first position for this aspect in the analyzed period. On the other hand, Companhia Docas do Rio Grande do Norte occupied the last position in the final ranking influenced by the poor performance in social and economic-financial management. The study is limited in the unbalanced quantitative of ratios. For future research, it is suggested to include more social ratios, as well as make this study with private ports.

5
  • DANIEL AUGUSTO CELESTINO FERREIRA
  • ANALYSIS OF THE PERFORMANCE DETERMINANTS OF THE MANAGEMENT OF PRECATÓRIOS AND SMALL VALUE REQUIREMENTS IN THE FIELD OF THE COURT OF JUSTICE OF THE RN.

  • Líder : ERIVAN FERREIRA BORGES
  • MIEMBROS DE LA BANCA :
  • CLAYTON LEVY LIMA DE MELO
  • ERIVAN FERREIRA BORGES
  • JOSÉ MATIAS PEREIRA
  • Data: 07-abr-2017


  • Resumen Espectáculo
  • The present research deals with performance in the management of precatórios. These are payments due by the Public Treasury by virtue of a judicial decision, being classified as a differentiated form of judicial execution by virtue of specific characteristics of public entities. The objective of the study is to analyze factors that characterize and influence the performance in the management of these debts. In order to achieve this, a theoretical-empirical model was defined that would allow explaining the relationship between operational variables (Magistrate Training, Number of Servers, Quantity of Assessments, use of TI Tool, Extension Project implementation, Transparency and the Payment Month) and the performance (quantity of payments) of the management of precatórios. The research is characterized as a case study, and is carried out with data from the Division of precatórios of the Court of Justice of Rio Grande do Norte from the years 2012 to 2016. The results demonstrate that the payments of precatórios and RPVs take approximately 4 Times more than expected, and that the variables are the month of payment, training of the magistrate and the use of TI tool, are the ones that most influence in this performance.

6
  • JISLENE TRINDADE MEDEIROS
  • ANALYSIS FORECAST AND RESULTS MANAGEMENT STRATEGIES USED TO AVOID NEGATIVE SURPRISES IN PROFITS

  • Líder : EDILSON PAULO
  • MIEMBROS DE LA BANCA :
  • EDILSON PAULO
  • CLAYTON LEVY LIMA DE MELO
  • LUIZ FELIPE DE ARAUJO PONTES GIRÃO
  • Data: 17-abr-2017


  • Resumen Espectáculo
  • Previous studies provide evidence that managers have incentives to achieve analysts' predicted profit and indicate that firms that meet analysts' earnings expectations may be managing their bottom line. Thus, the purpose of this study was to identify whether Brazilian companies listed on BM & FBovespa in the period from 2010 to 2015 that reached the results targets established in the consensus forecasts of financial analysts managed their results through real activities and / or through Discretionary accruals. For that, the levels of results management were estimated through discretionary operational and accrual decisions; while the surprise in the analysts' prediction was identified by the forecast error. In order to reach the objective of this research, we used the ordinary least squares (OLS) method with dummies for the year and sector. The results showed, first of all, that more than 50% of the companies listed on the BM & FBovespa, from 2010 to 2015, generally adopted practices of results management through real activity to increase the accounting result of the current period. Regarding the management of results through discretionary accruals, the results pointed out that managers have incentives to manage their results to achieve the profit predicted by financial analysts. As to the use of results management strategies to avoid spreading negative surprises in profits in relation to the consensus forecast of financial analysts, the results pointed out a negative relationship between the discretionary accruals and the forecast error, suggesting that the greater The level of accruals of the companies in the sample, the smaller is the error of the forecast, that is, that the managers possibly manage the results by accounting choices opportunistically, in order to reach or exceed the consensus of the analysts' prediction. However, the same has not been observed in relation to the management of results through real activities. Thus, no evidence has been found that managers jointly manage results management through real activities and through discretionary accruals to achieve the profit targets predicted by analysts.

7
  • FELIPE DA SILVA MOREIRA
  • AUDIT QUALITY AND AUDIT FEES: A STUDY IN BM&FBOVESPA COMPANIES.

  • Líder : DIOGO HENRIQUE SILVA DE LIMA
  • MIEMBROS DE LA BANCA :
  • DIOGO HENRIQUE SILVA DE LIMA
  • EDILSON PAULO
  • JOSÉ ALVES DANTAS
  • Data: 28-abr-2017


  • Resumen Espectáculo
  • The present study aims to present an analysis of the influence of the quality of the audit from the results management, about the fees charged by independent auditors in Brazil. During the last decade, the work on the audit fees gained relevance in the Brazilian scenario from the disclosure of the amounts paid to independent auditors, given that the requirement for such information gave only from 2009 through the CVM Instruction 480/2009 of the Comissão de Valores Mobiliários. In this context, the discussion on the audit fees intensifies when the market share of the Big Four companies. Otherwise, it also discusses the quality of the services provided by the big firms, especially in events of financial fraud or improper procedures audit companies, as for example, issuance of opinion without the submission of working papers, which may reveal a flawed criterion of studies to determine the quality of auditing only due to be a big four. From the reality found, this research seeks to contribute to an analysis of the cost-benefit of services, monitoring the pricing policies of the auditing firms, in addition to enabling audit firms also to check the amount of fees collected as a function of the quality of service being provided, assisting them in negotiations and maintaining customers. To achieve this goal, the research uses data from Brazilian non-financial companies listed on the BM&FBovespa during the period from 2010 to 2015. Data collection occurred through the Bloomberg® and Reference Forms after tab, are submitted in regression models with panel data. The main analysis variables comprise the audit fees (dependent variable) and audit quality (variable of interest), this obtained through the model KS (1995) earnings management for discretionary accruals. The main results show that cannot infer statistical relationship between audit fees and the audit quality, however demonstrate that an analysis of the size and risk of the audited company are positively related with the fees, as well as the fact that the company be a Big Four.

8
  • RODOLFO MAIA ROSADO CASCUDO RODRIGUES
  • EARNINGS MANAGEMENT AND QUARTERLY DISCRETIONARY ACCRUALS LEVEL IN BRAZILIAN STOCK MARKET

  • Líder : CLAYTON LEVY LIMA DE MELO
  • MIEMBROS DE LA BANCA :
  • CLAYTON LEVY LIMA DE MELO
  • EDILSON PAULO
  • GERLANDO AUGUSTO SAMPAIO FRANCO DE LIMA
  • Data: 16-jun-2017


  • Resumen Espectáculo
  • This study aims to investigate the behavior of the quarterly earnings management level of Brazilian public companies. For this, a sample of 112 companies listed on the BM&FBovespa was selected and the quarterly discretionary accruals among 2012 and 2015 were estimated using Paulo model as a proxy for earnings management. These accruals averages were analyzed for all quarters in the period, as well as consolidated for each quarter (1Q, 2Q, 3Q and 4Q). Then, a second regression with the quarterly discretionary accruals and dummy variables representative of each quarter was used. The results indicate that, on average, the magnitude of discretionary accruals are higher in the fourth quarter, followed by the third quarter, first quarter and the second quarter. The regression analysis also showed that discretionary accruals for the fourth and first quarters were statistically significant. These findings suggest that the earnings management level in the fourth quarter is greater than in the other quarters. In addition, the earnings management level in the first quarter is statistically different from the levels of the second and third, possibly caused by the accruals reversal from the previous period in the next period. The study contributes to the literature by demonstrating that earnings management occurs differently throughout the year, as the incentives for earnings management tend to be stronger in the annual financial statements in relation to quarterly statements, deserving attention of investors, analysts, regulators, auditors and other users of accounting information.

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