Banca de DEFESA: RUAN PABLO MEDEIROS DANTAS

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : RUAN PABLO MEDEIROS DANTAS
DATE: 27/07/2026
TIME: 09:30
LOCAL: VIDEOCONFERÊNCIA
TITLE:

Municipal Financial Condition, Institutional Certification, and Pension Performance: Evidence from Brazilian Municipal Special Social Security Pension Schemes (2019–2024).

KEY WORDS:

municipal financial condition; public pension systems; ISP-RPPS; Pró-Gestão RPPS; pension sustainability.

PAGES: 61
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The sustainability of Brazilian civil-servant pension schemes (RPPS) depends on the fiscal and institutional capacity of the local governments that sponsor them. This dissertation analyzes, intwo complementary articles, the relationship between municipal financial condition, certification under the Pró-Gestão RPPS program, and the pension performance of Brazilian municipal RPPS. The first article examines the association between financial condition indicators and the three dimensions of the Pension Situation Index (ISP-RPPS), drawing on Financial Condition Theory; the second investigates the effects of certification on the financial and actuarial sustainability of the schemes, combining Agency, Institutional, and Signaling theories. The study estimates fixed-effects panel models with clustered standard errors, the staggered difference-in-differences estimator of Callaway and Sant'Anna (2021), propensity-score matching, and falsification tests, applied to 12,629 observations from 2,111 municipalities (2019–2024 ISP-RPPS editions, fiscal years 2018–2023). Results indicate a limited association  between financial condition and pension performance: the management and actuarial dimensions are largely insensitive to short-run fiscal variation, and the financial dimension responds in a pattern consistent with a revenue-composition effect. The positive effect of certification on the index does not survive the robust estimator or matching and reveals positive selection; the negative association with actuarial balance is interpreted as informational revelation. The dissertation concludes that municipal pension performance is a predominantly structural phenomenon.

 

COMMITTEE MEMBERS:
Externa à Instituição - DIANA VAZ DE LIMA - UnB
Presidente - 3297036 - LUIS MANUEL ESTEVES DA ROCHA VIEIRA
Interno - 1149555 - SEVERINO CESARIO DE LIMA