Banca de DEFESA: MARIANA CÂMARA GOMES E SILVA
Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.STUDENT : MARIANA CÂMARA GOMES E SILVA
DATE: 26/08/2022
TIME: 15:00
LOCAL: Sala vistual Google Meet: https://meet.google.com/tei-bwww-rxw
TITLE:
Integrated Reporting, Cost of Debt and Accounting Results Management: Evidences in Brazil
KEY WORDS:
Integrated Report. Results management. Cost of Debt. Information quality.
PAGES: 54
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:
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.
COMMITTEE MEMBERS:
Presidente - 1561014 - ADILSON DE LIMA TAVARES
Interno - 2814007 - RENATO HENRIQUE GURGEL MOTA
Externo à Instituição - KLÉBER FORMIGA MIRANDA - UFERSA