Pub Date : 2024-01-02DOI: 10.21680/2176-9036.2024v16n1id31842
Térsio Arcúrio Júnior, J. Bilhim, R. Gonçalves
Objetivo: O estudo investigou a relação entre a Agressividade Tributária (AT) e o Risco de Fraudes Contábeis (RFC) em empresas listadas na B3. Metodologia: Foram estimadas regressões quantílicas com dados de 41 empresas, considerando o período de 2011 a 2020. A current Effective Tax Rate (ETR) ou taxa tributária efetiva corrente foi utilizada como proxy para AT e o Z-Score de Altman foi utilizado como proxy para RFC. Para a coleta de dados, utilizou-se a base de dados da Economática®, bem como os Formulários de Referência e as atas de assembleia/reunião do conselho de administração disponíveis no site da Comissão de Valores Mobiliários (CVM). Resultados: Os resultados apontaram que quanto maior o nível de AT, menor o RFC, não corroborando a hipótese da pesquisa. Ademais, os resultados mostraram associações significativas de variáveis relacionadas à governança corporativa. A variável IndepCadm demonstrou associações negativas com o RFC, enquanto as variáveis ReuCadm e Coaud apresentaram associações positivas. Por fim, a variável CeoPres indicou associações mistas com o RFC, isto é, ora parâmetros estimados possuem relação negativa e ora parâmetros estimados possuem relação positiva com o RFC. Contribuições do Estudo: Os resultados podem contribuir para reforçar os efeitos mistos que a literatura tem apresentado sobre a agressividade tributária. Considerando esses efeitos, a compreensão da relação entre a AT e o RFC pode ser uma ferramenta de auxílio nos processos de tomada de decisão de investidores quanto a comprar, vender ou manter determinados ativos. Adicionalmente, a auditoria independente pode utilizar o grau de agressividade tributária como um alerta para fraudes, enquanto o fisco pode planejar suas atividades de fiscalização priorizando empresas com níveis elevados de agressividade tributária. Isto é, a informação sobre a AT pode ser um item a ser incorporado no processo de tomada de decisão de diversos usuários da informação contábil.
{"title":"Agressividade tributária e risco de fraudes contábeis em empresas listadas na B3","authors":"Térsio Arcúrio Júnior, J. Bilhim, R. Gonçalves","doi":"10.21680/2176-9036.2024v16n1id31842","DOIUrl":"https://doi.org/10.21680/2176-9036.2024v16n1id31842","url":null,"abstract":"Objetivo: O estudo investigou a relação entre a Agressividade Tributária (AT) e o Risco de Fraudes Contábeis (RFC) em empresas listadas na B3.\u0000Metodologia: Foram estimadas regressões quantílicas com dados de 41 empresas, considerando o período de 2011 a 2020. A current Effective Tax Rate (ETR) ou taxa tributária efetiva corrente foi utilizada como proxy para AT e o Z-Score de Altman foi utilizado como proxy para RFC. Para a coleta de dados, utilizou-se a base de dados da Economática®, bem como os Formulários de Referência e as atas de assembleia/reunião do conselho de administração disponíveis no site da Comissão de Valores Mobiliários (CVM).\u0000Resultados: Os resultados apontaram que quanto maior o nível de AT, menor o RFC, não corroborando a hipótese da pesquisa. Ademais, os resultados mostraram associações significativas de variáveis relacionadas à governança corporativa. A variável IndepCadm demonstrou associações negativas com o RFC, enquanto as variáveis ReuCadm e Coaud apresentaram associações positivas. Por fim, a variável CeoPres indicou associações mistas com o RFC, isto é, ora parâmetros estimados possuem relação negativa e ora parâmetros estimados possuem relação positiva com o RFC.\u0000Contribuições do Estudo: Os resultados podem contribuir para reforçar os efeitos mistos que a literatura tem apresentado sobre a agressividade tributária. Considerando esses efeitos, a compreensão da relação entre a AT e o RFC pode ser uma ferramenta de auxílio nos processos de tomada de decisão de investidores quanto a comprar, vender ou manter determinados ativos. Adicionalmente, a auditoria independente pode utilizar o grau de agressividade tributária como um alerta para fraudes, enquanto o fisco pode planejar suas atividades de fiscalização priorizando empresas com níveis elevados de agressividade tributária. Isto é, a informação sobre a AT pode ser um item a ser incorporado no processo de tomada de decisão de diversos usuários da informação contábil.","PeriodicalId":516170,"journal":{"name":"REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036","volume":"133 33","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139453477","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-02DOI: 10.21680/2176-9036.2024v16n1id34949
Simonne Saraiva Nunes Santana, Ana Camila da Silva, João Carlos Hipólito Bernardes do Nascimento
Purpose: To analyze from the point of view of the Punctuated Equilibrium Theory, the unprocessed Remains payable stock, in order to identify the periods of equilibrium and variations within the scope of Brazilian Federal Public Universities. Methodology: The research is classified as to the focus as descriptive. To achieve the proposed objective, the data collection was carried out through documentary research, regarding the approach, the research is quantitative, a sample of 69 IFES was adopted. The variables used in this study were: Unprocessed Remains Payable registered, re-registered and canceled. The temporal aspect of analysis of the variables was the years 2015 to 2022. Results: This study verified the adherence of PET in the evolution of the Unprocessed Remains Payable stock and identified periods of unusual variations in the universities' RAP. After this analysis, the presence of an equilibrium pattern with interruptions was evident, which confirms the central hypothesis that the Theory of Punctuated Equilibrium is relevant to analyze budget fluctuations in the Brazilian context. Contributions of the Study: As a theoretical contribution, the research fills a gap by analyzing the behavior of RPNP in times of instability. In a practical context, this study helps public managers in the management of outstanding payments and in the balance of public accounts. Finally, the social contribution resides in improving the mechanisms for managing public accounts, which can be translated into improved public spending.
{"title":"Remains payable from brazilian federal universities: an analysis in the period 2015-2022 from the perspective of Punctuated Equilibrium Theory","authors":"Simonne Saraiva Nunes Santana, Ana Camila da Silva, João Carlos Hipólito Bernardes do Nascimento","doi":"10.21680/2176-9036.2024v16n1id34949","DOIUrl":"https://doi.org/10.21680/2176-9036.2024v16n1id34949","url":null,"abstract":"Purpose: To analyze from the point of view of the Punctuated Equilibrium Theory, the unprocessed Remains payable stock, in order to identify the periods of equilibrium and variations within the scope of Brazilian Federal Public Universities. \u0000Methodology: The research is classified as to the focus as descriptive. To achieve the proposed objective, the data collection was carried out through documentary research, regarding the approach, the research is quantitative, a sample of 69 IFES was adopted. The variables used in this study were: Unprocessed Remains Payable registered, re-registered and canceled. The temporal aspect of analysis of the variables was the years 2015 to 2022. \u0000Results: This study verified the adherence of PET in the evolution of the Unprocessed Remains Payable stock and identified periods of unusual variations in the universities' RAP. After this analysis, the presence of an equilibrium pattern with interruptions was evident, which confirms the central hypothesis that the Theory of Punctuated Equilibrium is relevant to analyze budget fluctuations in the Brazilian context. \u0000Contributions of the Study: As a theoretical contribution, the research fills a gap by analyzing the behavior of RPNP in times of instability. In a practical context, this study helps public managers in the management of outstanding payments and in the balance of public accounts. Finally, the social contribution resides in improving the mechanisms for managing public accounts, which can be translated into improved public spending.","PeriodicalId":516170,"journal":{"name":"REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036","volume":"130 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139453648","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-02DOI: 10.21680/2176-9036.2024v16n1id34807
Jonatas Dutra Sallaberry, Lauren Dal Bem Venturini, Arthur Frederico Lerner, Leonado Flach
Purpose: This research aims to analyze whether credit unions manage their accounting results in order to smooth them through the provision for doubtful accounts (income smoothing), from a default perspective. Methodology: The sample reaches 938 unique cooperatives considering the period from December 2010 to December 2018, with data from the Central Bank of Brazil, tested using the multiple regression statistical technique, in quarterly panels. Results: The variation in the stock of credit operations and the adjusted net income were not statistically significant in the model, however it was not possible to accept the hypothesis that credit unions use the allowance for loan losses (PCLD) as a mechanism for managing results. The interest rate implicit in the result of income from credit operations was significant, and therefore related to the PCLD variation, while the condition of free admission did not show statistical significance. The variation in default was significant in the model, with a negative coefficient, implying consistency with the earnings management hypothesis, since in a scenario of higher default (risk) the relationship is negative and, therefore, PCLD levels are lower, avoiding potential negative results. Contributions of the Study: The results indicate the absence of earnings management by PCLD in the sample and period, contributing to the discussion of the relationships between earnings management variables. This enables credit unions to reflect on their internal corporate governance structure. In addition, the evidence contributes to the progress of the literature on earnings manipulation in credit unions, for which there are few studies available and play an important role in the Brazilian market, ensuring funding flows to economic sectors not served by traditional banking institutions.
{"title":"Income smoothing in Brazilian credit unions: the effects of default","authors":"Jonatas Dutra Sallaberry, Lauren Dal Bem Venturini, Arthur Frederico Lerner, Leonado Flach","doi":"10.21680/2176-9036.2024v16n1id34807","DOIUrl":"https://doi.org/10.21680/2176-9036.2024v16n1id34807","url":null,"abstract":"Purpose: This research aims to analyze whether credit unions manage their accounting results in order to smooth them through the provision for doubtful accounts (income smoothing), from a default perspective. \u0000Methodology: The sample reaches 938 unique cooperatives considering the period from December 2010 to December 2018, with data from the Central Bank of Brazil, tested using the multiple regression statistical technique, in quarterly panels. \u0000Results: The variation in the stock of credit operations and the adjusted net income were not statistically significant in the model, however it was not possible to accept the hypothesis that credit unions use the allowance for loan losses (PCLD) as a mechanism for managing results. The interest rate implicit in the result of income from credit operations was significant, and therefore related to the PCLD variation, while the condition of free admission did not show statistical significance. The variation in default was significant in the model, with a negative coefficient, implying consistency with the earnings management hypothesis, since in a scenario of higher default (risk) the relationship is negative and, therefore, PCLD levels are lower, avoiding potential negative results. \u0000Contributions of the Study: The results indicate the absence of earnings management by PCLD in the sample and period, contributing to the discussion of the relationships between earnings management variables. This enables credit unions to reflect on their internal corporate governance structure. In addition, the evidence contributes to the progress of the literature on earnings manipulation in credit unions, for which there are few studies available and play an important role in the Brazilian market, ensuring funding flows to economic sectors not served by traditional banking institutions.","PeriodicalId":516170,"journal":{"name":"REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036","volume":"20 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139452464","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-02DOI: 10.21680/2176-9036.2024v16n1id34938
João Eudes de Souza Calado, José Matias-Pereira
Purpose: The purpose is to make reflections from a historical, conceptual and comparative review on goodwill in one hundred years of accounting theory, still considered a difficult topic with the theoretical and normative evolution. Methodology: Theoretical essay produced from an integrative qualitative literature review. It presents the theoretical evolution and challenges observed by theorists and regulators since the seminal study “Accounting Theory” by William Paton (1922). Results: The relevance attributed to goodwill goes far beyond the concepts and criteria for recognition and measurement. Its interpretation and processing are influenced by cognitive aspects, economic interests, and in a moment of economic crisis, debates on the topic are intensified, motivated by stakeholders’ concerns, regulators and theorists, the same in one hundred years of evolution. So, the future of goodwill is undefined. Contributions of the Study: The historical and comparative analysis, limited in the choice of the references on the subject, contributes to confirm the subjectivity and absence of conceptual, normative and practical consensus for goodwill, thus there aren't right or wrong among theorists and regulators. The scenario of high volatility in the capital markets during Covid-19 pandemic, for example, arose new theoretical discussions about the quantum and multidisciplinary dimension and the possible return of Accounting practices used in the past. Therefore, the relevance of goodwill requires that not only regulators establish rules, but that theoretical and practical ethically contribute to the debate.
{"title":"Accounting for goodwill: reflections historical, conceptual and comparative review","authors":"João Eudes de Souza Calado, José Matias-Pereira","doi":"10.21680/2176-9036.2024v16n1id34938","DOIUrl":"https://doi.org/10.21680/2176-9036.2024v16n1id34938","url":null,"abstract":"Purpose: The purpose is to make reflections from a historical, conceptual and comparative review on goodwill in one hundred years of accounting theory, still considered a difficult topic with the theoretical and normative evolution. \u0000Methodology: Theoretical essay produced from an integrative qualitative literature review. It presents the theoretical evolution and challenges observed by theorists and regulators since the seminal study “Accounting Theory” by William Paton (1922). \u0000Results: The relevance attributed to goodwill goes far beyond the concepts and criteria for recognition and measurement. Its interpretation and processing are influenced by cognitive aspects, economic interests, and in a moment of economic crisis, debates on the topic are intensified, motivated by stakeholders’ concerns, regulators and theorists, the same in one hundred years of evolution. So, the future of goodwill is undefined. \u0000Contributions of the Study: The historical and comparative analysis, limited in the choice of the references on the subject, contributes to confirm the subjectivity and absence of conceptual, normative and practical consensus for goodwill, thus there aren't right or wrong among theorists and regulators. The scenario of high volatility in the capital markets during Covid-19 pandemic, for example, arose new theoretical discussions about the quantum and multidisciplinary dimension and the possible return of Accounting practices used in the past. Therefore, the relevance of goodwill requires that not only regulators establish rules, but that theoretical and practical ethically contribute to the debate. ","PeriodicalId":516170,"journal":{"name":"REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036","volume":"57 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139452675","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-02DOI: 10.21680/2176-9036.2024v16n1id34940
João Pedro Lopes Barra, Ícaro Guilherme Félix da Cunha, Maria Júlia Estevão de Melo Oliveira, Renata Veloso Santos Policarpo, D. Rebelatto
Purpose: This article examines if publicly traded Brazilian companies listed on the Brazil 50 Index (IBrX50) and the Corporate Sustainability Index (ISE) use Sustainable Development Goals to guide their environmental, social, and governance practices (ESG). Methodology: The evaluation is carried out through the descriptive content analysis of companies listed on the IBrX50. We highlight that they were also listed on the ISE B3 in the year 2022. Data was gathered from the companies’ sustainability reports and on websites specialized in ESG assessments. Results: The research presents analogies between the ISE B3 and the IBrX50 theoretical portfolios while analyzing the assets in their portfolios and ESG scores. We additionally look into the proximity of the assets in relation to the disclosure of the Sustainable Development Goals in their sustainability reports. We found that, although most companies publish sustainability reports and mention the SDGs, few disclose the goals and initiatives aimed at sustainable development practically. Contributions of the Study: The article contributes to the field of research on the voluntary disclosure of information on sustainability. It presents an initial overview on SDGs disclosure in sustainability reports within the Brazilian context. Future studies may explore analyzes which include ESG practices in companies.
目的：本文探讨了巴西 50 指数（IBrX50）和企业可持续发展指数（ISE）中的巴西上市公司是否使用可持续发展目标来指导其环境、社会和治理实践（ESG）。评估方法：通过对 IBrX50 指数上市公司的描述性内容分析进行评估。我们强调的是，这些公司也是 2022 年在 ISE B3 上市的公司。数据收集自公司的可持续发展报告和 ESG 评估专业网站。研究结果研究对 ISE B3 和 IBrX50 的理论投资组合进行了类比，同时分析了其投资组合中的资产和 ESG 分数。此外，我们还研究了资产与可持续发展报告中披露的可持续发展目标之间的关系。我们发现，虽然大多数公司都会发布可持续发展报告，并提及可持续发展目标，但很少有公司会切实披露旨在实现可持续发展的目标和举措。研究的贡献：本文对自愿披露可持续发展信息的研究领域有所贡献。文章初步概述了巴西可持续发展报告中披露可持续发展目标的情况。未来的研究可能会探讨包括公司环境、社会和公司治理实践在内的分析。
{"title":"Evidence of sustainable development goals disclosure in publicly traded Brazilian companies","authors":"João Pedro Lopes Barra, Ícaro Guilherme Félix da Cunha, Maria Júlia Estevão de Melo Oliveira, Renata Veloso Santos Policarpo, D. Rebelatto","doi":"10.21680/2176-9036.2024v16n1id34940","DOIUrl":"https://doi.org/10.21680/2176-9036.2024v16n1id34940","url":null,"abstract":"Purpose: This article examines if publicly traded Brazilian companies listed on the Brazil 50 Index (IBrX50) and the Corporate Sustainability Index (ISE) use Sustainable Development Goals to guide their environmental, social, and governance practices (ESG). \u0000Methodology: The evaluation is carried out through the descriptive content analysis of companies listed on the IBrX50. We highlight that they were also listed on the ISE B3 in the year 2022. Data was gathered from the companies’ sustainability reports and on websites specialized in ESG assessments. \u0000Results: The research presents analogies between the ISE B3 and the IBrX50 theoretical portfolios while analyzing the assets in their portfolios and ESG scores. We additionally look into the proximity of the assets in relation to the disclosure of the Sustainable Development Goals in their sustainability reports. We found that, although most companies publish sustainability reports and mention the SDGs, few disclose the goals and initiatives aimed at sustainable development practically. \u0000Contributions of the Study: The article contributes to the field of research on the voluntary disclosure of information on sustainability. It presents an initial overview on SDGs disclosure in sustainability reports within the Brazilian context. Future studies may explore analyzes which include ESG practices in companies.","PeriodicalId":516170,"journal":{"name":"REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036","volume":"131 36","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139453400","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-02DOI: 10.21680/2176-9036.2024v16n1id34962
D. Lima, Daniel Nepomuceno Nery, Cláudio de Souza Miranda
Objective: To identify and analyze how Millennials view social security. Methodology: A survey consisting of a 21- question structured questionnaire developed on the LimeSurvey® tool and sent to approximately 15 thousand people from all regions of Brazil. The respondents were selected on an open basis and according to the age group of this generation. The non-parametric Chi-Square test was performed for each question in the structured questionnaire to verify differences in the evaluation of the control variables. Results: Contrary to the analyzed study bases, most Brazilian Millennials in the survey think or are concerned about their retirement. One hypothesis based on the research findings is that Millennials are concerned about their retirements and believe that achieving a secure retirement will be a very complicated task in the future. Despite the low number of supplementary pensions among Millennials, most claim to have a high level of interest in it, and contribute to the literature on the subject. Study contributions: In addition to furthering the understanding of how Millennials deal with social security, this study can contribute to the development of public policies aimed at educating young people on social security.
{"title":"An analysis of how Millennials view social security","authors":"D. Lima, Daniel Nepomuceno Nery, Cláudio de Souza Miranda","doi":"10.21680/2176-9036.2024v16n1id34962","DOIUrl":"https://doi.org/10.21680/2176-9036.2024v16n1id34962","url":null,"abstract":"Objective: To identify and analyze how Millennials view social security. \u0000Methodology: A survey consisting of a 21- question structured questionnaire developed on the LimeSurvey® tool and sent to approximately 15 thousand people from all regions of Brazil. The respondents were selected on an open basis and according to the age group of this generation. The non-parametric Chi-Square test was performed for each question in the structured questionnaire to verify differences in the evaluation of the control variables. \u0000Results: Contrary to the analyzed study bases, most Brazilian Millennials in the survey think or are concerned about their retirement. One hypothesis based on the research findings is that Millennials are concerned about their retirements and believe that achieving a secure retirement will be a very complicated task in the future. Despite the low number of supplementary pensions among Millennials, most claim to have a high level of interest in it, and contribute to the literature on the subject. \u0000Study contributions: In addition to furthering the understanding of how Millennials deal with social security, this study can contribute to the development of public policies aimed at educating young people on social security.","PeriodicalId":516170,"journal":{"name":"REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036","volume":"29 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139536782","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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