Banca de QUALIFICAÇÃO: NATALY DE MEIRELES DA SILVA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : NATALY DE MEIRELES DA SILVA
DATE: 18/07/2023
TIME: 14:00
LOCAL: videoconferência
TITLE:

Earnings Disclosure of Non-GAAP Companies with Covenant Violations: Evidence in the Brazilian Market.

KEY WORDS:

Keywords: Non-GAAP earnings, Covenant violations, EBITDA.

PAGES: 39
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This research aims to investigate the overall relationship between covenant violations and the disclosure of non-GAAP earnings (EBITDA and adjusted EBITDA), including the probability and quality of disclosure, among companies listed on the [B]3 - Brazil, Bolsa,Balcão, during the period from 2013 to 2021. The research data will be collected fromthe available database on the [B]3 website, including financial statements, explanatory notes, and also through the Refinitiv Eikon data platform. Financial sector companies will be excluded due to the sector's peculiarities regarding their operations and disclosures. To assess the probability and quality of non-GAAP earnings disclosure following covenant violations, variables adapted from the study by Christensen et al. (2019) were selected. Panel regressions, including fixed effects and polynomial control variables, will be used for data treatment and analysis.

COMMITTEE MEMBERS:
Externa à Instituição - CAMILA ARAÚJO MACHADO
Interno - 2241320 - ATELMO FERREIRA DE OLIVEIRA
Presidente - ***.326.681-** - CÉSAR AUGUSTO TIBÚRCIO SILVA - UnB