Banca de QUALIFICAÇÃO: MARIANA JOYCE DOS SANTOS NASCIMENTO

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : MARIANA JOYCE DOS SANTOS NASCIMENTO
DATE: 19/10/2023
TIME: 14:00
LOCAL: Banca de Qualificação - Mariana Joyce Quinta-feira, 19 de outubro · 14:00 até 16:00 Fuso horário: A
TITLE:

COVID-19 AND RESTRICTION MEASURES: AN ANALYSIS OF ACCOUNTING CONSERVATISM

KEY WORDS:

CHAPTER 1: Information Quality. Accounting Conservatism. Economic crisis. Pandemic. COVID-19.

 CHAPTER 2: Accounting Conservatism. Pandemic. COVID-19. Restriction Measures. OxCGRT.

PAGES: 60
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

CHAPTER 1: Although there are studies related to conservatism in periods of economic crisis, all studies focus on data from developed countries, that is, there is a scarcity of studies that carry out this research in emerging countries, such as those in Latin America. The objective of this study is to identify the behavior of conservatism in companies in Latin America (LA) before and during the economic crisis resulting from the COVID-19 pandemic. For this, there was a selection of the countries that have the largest and main Stock Exchanges in LA, which were: Argentina, Brazil, Chile, Colombia, Mexico and Peru. The period adopted was from 2014 to 2019 (before the crisis) and from 2020 to 2021 (during the crisis), and the Thomson Reuters Eikon® platform was used, through which a sample of 492 companies and 2,573 observations were obtained. The model used to measure conservatism was that of Ball and Shivakumar (2005), through panel data regression. Based on preliminary results, it is inferred that companies in Latin America were more conservative during the period of the economic crisis caused by the COVID-19 Pandemic.

 

CHAPTER 2: The present study aims to analyze the relationship between the measures to combat COVID-19 adopted by Latin American countries and the level of conservatism of companies listed on their stock exchanges during the market downturn. To this end, an analysis will be carried out on public companies in countries that have the main exchanges in Latin America (Argentina, Brazil, Chile, Colombia, Mexico and Peru), in the period from 2020 to 2021. Firstly, we intend to calculate the measures of restrictions adopted by each country, seeking to categorize them into groups with different levels of restriction, based on the measures implemented by each of them. Data for this analysis was obtained from the Oxford COVID-19 Government Response Tracker (OxCGRT), developed by the Blavatnik School of Government at the University of Oxford. Next, we will analyze the degree of conservatism present in each of these groups, using the model proposed by Ball and Shivakumar (2005) through panel data regression. Finally, the variable that quantifies the restriction measures adopted by each group will be incorporated as an integral part of this analysis process.

COMMITTEE MEMBERS:
Presidente - 2814007 - RENATO HENRIQUE GURGEL MOTA
Interno - 1543333 - ANDERSON LUIZ REZENDE MOL
Externo à Instituição - VINICIUS GOMES MARTINS - UFPE