Disertación/Tesis

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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.

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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