Banca de QUALIFICAÇÃO: FELIPE ANDERSON SMITH DE MEDEIROS

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : FELIPE ANDERSON SMITH DE MEDEIROS
DATE: 02/06/2023
TIME: 14:00
LOCAL: videoconferência
TITLE:

ACCOUNTING QUALITY AND ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) PERFORMANCE IN SOUTH AMERICAN UTILITIES

KEY WORDS:

ESG Performance, Accounting Quality, South American Companies.

PAGES: 44
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This study aims to investigate the relevant relationship between ESG performance and accounting quality of the South American companies listed on domestic stock exchanges. For this, data were collected regarding the presence of ESG performance measures on Refinitiv® database. The necessary information to estimate proxies of accounting quality, including earnings management, timely-loss recognition, conservatism and value relevance as proxies of accounting quality were collected on Refinitiv® database. However, based on preliminary results, a significant relationship between ESG performance and accounting quality was not observed due to the behaviour of value relevance variables. 

COMMITTEE MEMBERS:
Presidente - 3220688 - ALEXANDRO BARBOSA
Externo à Instituição - EDILSON PAULO - UFRGS
Interno - 4966048 - RAIMUNDO MARCIANO DE FREITAS NETO