Banca de QUALIFICAÇÃO: FRANCISCO ROLDINELI VARELA MARQUES

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
DISCENTE : FRANCISCO ROLDINELI VARELA MARQUES
DATA : 30/09/2019
HORA: 19:00
LOCAL: NEPSA I
TÍTULO:

VOLUNTARY DISCLOSURE LEVEL AND ECONOMIC EFFICIENCY IN BRAZIL'S INDUSTRIAL GAS INDUSTRY

PALAVRAS-CHAVES:

Voluntary Disclosure; Economic and Financial Efficiency; Industrial gases; Network-DEA Template

PÁGINAS: 29
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
RESUMO:

Voluntary disclosure may attract more resources to a company due to the minimization of the risk of capital investment by investors. Given this scenario, the objectives of this study are to determine the association between voluntary disclosure and economic and financial efficiency, having as specific (i) Describe the level of voluntary disclosure of industrial gas companies in Brazil; (ii) Calculate the economic-financial efficiency ratio of Brazilian industrial gas companies; (iii) Associate the level of voluntary disclosure and the economic-financial efficiency index of the industrial gas companies in Brazil. The issue is relevant, as research on corporate disclosures is important as it promotes insights into the accounting disclosure process and is relevant for its focus on broadening knowledge of the problems facing the capital market when it is not used consciously by managers. To achieve these objectives, the study will be conducted in 449 companies active in the Brazilian Receita Federal System with national classification of economic activities under the numbers 2014200 - Manufacturing of Industrial Gases 3520402 - Distribution of gaseous fuels by urban networks within the 2018 fiscal year. companies' voluntary disclosure index, and following the study, perform the data treatment through the Network-DEA model that aims to evaluate the economic-financial efficiency.

MEMBROS DA BANCA:
Presidente - 3220688 - ALEXANDRO BARBOSA
Externo à Instituição - ANDERSON ROBERTO PIRES E SILVA
Externo à Instituição - RAIMUNDO MARCIANO DE FREITAS NETO - IFRN