Banca de DEFESA: MARIANA MEDEIROS DANTAS DE MELO

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
DISCENTE : MARIANA MEDEIROS DANTAS DE MELO
DATA : 26/06/2019
HORA: 09:00
LOCAL: NEPSA, AUDITORIO 1
TÍTULO:
DISCLOSURE OF COMPLIANCE PRACTICES ANTICORRUPTION AND PHASES OF THE TRANSITIONAL COMPETITIVE ADVANTAGE: A STUDY IN BRAZILIAN OPEN COMPANIES
 

PALAVRAS-CHAVES:

Disclosure; Anti-Corruption Compliance Practices; Transitative Competitive Advantage.


PÁGINAS: 50
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
RESUMO:

The thesis argues that the classification of Brazilian companies into phases of the concept of Transient Competitive Advantage, using economic and financial measures, makes it possible to evaluate the levels of disclosure of anticorruption compliance practices. The logic is that these anticorruption compliance disclosure practices are employed as mechanisms to improve strategic and competitive positioning in the market. For its operation, it was necessary to prepare an index for the measurement of the disclosure of such in Brazilian companies, which was composed of 25 items, the maximum score of each company being 25 points. In addition, to classify the companies by phases of the Transitative Competitive Advantage, Cluster Analysis was used through the variables Sales Growth, Gross Margin and Return on Assets. To evaluate the relationship between the disclosure of anticorruption compliance practices of Brazilian companies and the phases of the Transitative Competitive Advantage, Correspondence Analysis (ANACOR) was used. The results show that the companies published, on average, 62.42% of the established criteria. Analyzing this disclosure by type of practice, it was observed that there is a balance, so that the practices of prevention, detection and mitigation of corruption had, respectively, 58.87%, 68.40% and 60% disclosure. The results of the Cluster Analysis gave rise to 3 groups. Cluster 1 was allocated 61 companies, 20 companies to cluster 2 and 19 companies to cluster 3. Cluster 1 was assigned to the Reconfiguration phase and to Cluster 2 and 3 the Exploration and Shutdown phases, respectively. The results obtained with Correspondence Analysis (ANACOR) showed that the size of the company and its sector of performance were not statistically significant in the study. In relation to age, the companies with low age are in the phase of Reconfiguration, while companies with greater time of operation are in the phase of Exploitation or Shutdown. The companies classified in the Disconnection, Exploration and Reconfiguration phase have, respectively, medium, high and low / high average indebtedness, indicating that the search for third party capital is more frequent in companies that are seeking to reorganize their resources in the establishment of new strategies. The results indicate that the companies that are in the phase of Shutdown, Exploration and Reconfiguration present, respectively, low, medium and high / high average disclosure level, which allows to conclude that it is a resource used to readjust the competitive scenario, focusing in the Exploration phase, aiming at distancing itself from the Shutdown phase.


MEMBROS DA BANCA:
Externa à Instituição - LUCIANA KLEIN
Presidente - 349782 - AFRANIO GALDINO DE ARAUJO
Externo à Instituição - FLAVIANO COSTA
Interna - 1372521 - MARIA VALERIA PEREIRA DE ARAUJO
Externo ao Programa - 1149626 - MAURO LEMUEL DE OLIVEIRA ALEXANDRE
Notícia cadastrada em: 19/06/2019 13:53
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