Banca de DEFESA: JÉSSICA DA COSTA SALUSTIANO

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : JÉSSICA DA COSTA SALUSTIANO
DATE: 26/08/2024
TIME: 10:00
LOCAL: VIDEOCONFERÊNCIA
TITLE:

The Effect of Governance on the Financial Condition of Brazilian Municipalities

KEY WORDS:

Public Governance, Financial Condition Theory, Governmental Accounting.

PAGES: 69
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Public governance has gained increasing importance in municipal administration, especially in a context of fiscal constraints and the demand for greater transparency and efficiency in managing public resources. This study aims to analyze the impact of governance on the financial condition of Brazilian municipalities. Based on financial condition theory and empirical studies, the research hypothesizes a significant association between governance indices (measured by the management dimension of the IGM-FA) and the financial condition of municipalities (measured by indicators of indebtedness, current savings, and relative liquidity, which compose the CAPAG score). The methodology involves panel data analysis using regression models to assess the relationship between municipal governance and financial condition. The sample includes all 5,570 municipalities in Brazil and covers the period from 2018 to 2023. The results confirmed all formulated hypotheses: the Management Dimension of the IGM-CFA has a significant impact on the indebtedness index, the current savings indicator, and the relative liquidity indicator, suggesting that more effective governance is associated with better financial conditions in municipalities. The analysis also revealed that GDP per capita is positively related to financial condition, while population size did not show a significant influence.

COMMITTEE MEMBERS:
Presidente - 2550145 - EDZANA ROBERTA FERREIRA DA CUNHA VIEIRA LUCENA
Interno - 3297036 - LUIS MANUEL ESTEVES DA ROCHA VIEIRA
Externo à Instituição - RONALDO JOSE REGO DE ARAUJO - UFCG