Banca de QUALIFICAÇÃO: MARÍLIA GABRIELLY SANTOS DE SOUZA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : MARÍLIA GABRIELLY SANTOS DE SOUZA
DATE: 21/06/2024
TIME: 14:30
LOCAL: https://meet.google.com/yxe-djue-aqi
TITLE:

ADOPTION OF ESG INDICATORS, FINANCIAL CLEARANCE AND FINANCIAL RESTRICTIONS: A STUDY IN PUBLICLY CAPITAL COMPANIES IN EMERGING COUNTRIES

KEY WORDS:

ESG. Financial slack. Financial restriction. ESG controversies.

PAGES: 45
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This dissertation project aims to investigate the relationship between the adoption of ESG practices, financial slack and financial constraints in publicly traded companies in emerging countries. Using a sample of publicly traded companies in emerging countries, selected for their obligation to disclose detailed financial information, the analysis will employ econometric techniques to evaluate variables such as company size, leverage, ROA and ESG controversies. The data, covering the period from 2018 to 2022, will be collected from the Refinitiv database, known for its quality and comprehensiveness. The analysis will consider each ESG pillar separately, in addition to examining the controversies associated with these practices. Using a quantitative approach and econometric techniques, the study will seek empirical evidence of a statistically significant relationship between the adoption of ESG practices and the presence of financial slack or financial constraints in publicly traded companies in emerging countries. The results are expected to provide insights into understanding the relationship between the adoption of ESG practices and the presence of financial slack or financial constraints of companies, offering valuable guidance for managers, investors and regulators, contributing to a better understanding of the interactions between corporate sustainability and financial performance in emerging countries.

COMMITTEE MEMBERS:
Presidente - 1561014 - ADILSON DE LIMA TAVARES
Interno - 2814007 - RENATO HENRIQUE GURGEL MOTA
Externo à Instituição - WENNER GLAUCIO LOPES LUCENA - UFPB