Banca de DEFESA: FELIPE ANDERSON SMITH DE MEDEIROS

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : FELIPE ANDERSON SMITH DE MEDEIROS
DATE: 28/12/2023
TIME: 10:00
LOCAL: https://meet.google.com/qyb-iwwb-vca
TITLE:

ACCOUNTING QUALITY AND ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) PERFORMANCE IN SOUTH AMERICAN UTILITIES

KEY WORDS:

 ESG Performance, Accounting Quality, Latin America.

PAGES: 64
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

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.

COMMITTEE MEMBERS:
Presidente - 3220688 - ALEXANDRO BARBOSA
Interno - 4966048 - RAIMUNDO MARCIANO DE FREITAS NETO
Externa à Instituição - TICIANE LIMA DOS SANTOS - UFRA