Banca de QUALIFICAÇÃO: KYANNE KAMYLLA COSTA FREIRE

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : KYANNE KAMYLLA COSTA FREIRE
DATE: 02/08/2024
TIME: 09:30
LOCAL: UFRN - Remoto
TITLE:

USE OF HEDGE ACCOUNTING IN THE FACE OF IDIOSYNCRATIC RISK: APPLICATION IN BRICS COUNTRIES

KEY WORDS:

Hedge Accounting, Idiosyncratic risk, BRICS, IFRS 9.

PAGES: 70
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Globalization has significantly advanced the economy, politics, and international relations. One example of this is the development of the term BRIC in 2001 by Jim O'Neill, representing Brazil, Russia, India, and China, which were countries with growth potential surpassing the G7, later evolved into BRICS with the inclusion of South Africa in 2011. Companies seek international expansion to increase net revenues despite financial risks. Risk management strategies are essential to reduce business instability and improve cash flow control. The use of hedge accounting can mitigate idiosyncratic risk, enhancing corporate value and the quality of disclosed information. This study analyzes the influence of hedge accounting on reducing idiosyncratic risk in BRICS companies, highlighting its relevance. Methodologically, the research is naturally descriptive and documentary, focusing on studying the characteristics of a group of companies to present their specificities without manipulating their fundamental characteristics, adopting a quantitative empirical-analytical approach, using data collection and analysis tools that allow hypothesis testing.

COMMITTEE MEMBERS:
Presidente - 2241320 - ATELMO FERREIRA DE OLIVEIRA
Interno - 2814007 - RENATO HENRIQUE GURGEL MOTA
Externa à Instituição - ANNA PAOLA FERNANDES FREIRE