Made available in DSpace on 2015-12-03T18:32:52Z (GMT). No. of bitstreams: 1 Aimar_Martins_Lopes.pdf: 626644 bytes, checksum: bb23894f8dc9eb8b69a9e9d47085d686 (MD5) Previous issue date: 2005-09-02 / This research has been carried out through an approach that is investigative as well as quantitative making use of primary data together with a convenient sample of company managers in the Great S??o Paulo and based on competence theories. The results have shown that competence derives mainly from the individual's fundamental characteristics, their upbringing (knowledge, ability, attitude), behavior and action towards work. What is more, it has indicated that young managers, MBA/specialization graduates, consider eleven faculties, mainly behavioral ones, as the most efficient: initiative, personal as well as team development and confidence on decision making. The motivation of this research comes from the necessity of professionals to develop faculties that distinguish them from one another, and also of showing, through the accomplishment of a task, the capacity to promote future changes that will support the organization when facing its competitors. This comes as a response to the rapid development of technology, globalization, the growth of new and varied organizations and the new standard of fierce competition, which results in environmental changes and uncertainties never seen before. However, the whole dynamics make the traditional sources of competitive advantages obsolete, overcome by innovation, and rely on the individual's ability to adapt and learn faster. / Esta pesquisa foi realizada atrav??s de uma abordagem explorat??ria, quantitativa com utiliza????o de dados prim??rios junto a uma amostra conveniente de gestores de empresas da Grande S??o Paulo e fundamentada nas teorias de compet??ncia. Os resultados demonstraram que a compet??ncia decorre principalmente das caracter??sticas subjacentes dos indiv??duos, da forma????o (conhecimento, habilidade, atitude), comportamento e a????o diante do trabalho. E que gestores jovens, graduados com MBA/especializa????o percebem onze compet??ncias como as mais eficazes, sendo as principais relacionadas ao comportamento, tais como: iniciativa, desenvolvimento de pessoas e equipes e confian??a na tomada de decis??o, as que mais se destacaram. A motiva????o dessa pesquisa deu-se da necessidade dos profissionais desenvolverem compet??ncias que os distinguem, como tamb??m, de mostrar, atrav??s do desempenho de um trabalho, a capacidade de prover as mudan??as do futuro que sustentem a organiza????o frente aos concorrentes. Isso decorre do desenvolvimento r??pido das tecnologias, globaliza????o, o crescimento de novas e diferenciadas organiza????es e do novo padr??o de competi????o intenso, que cria mudan??as ambientais e incertezas jamais vistas. No entanto, toda essa din??mica, faz com que as fontes tradicionais de vantagens competitivas se tornem obsoletas ou superadas pela pr??pria inova????o, estando na habilidade individual a capacidade de adaptar e aprender mais rapidamente.

Made available in DSpace on 2015-12-03T18:35:26Z (GMT). No. of bitstreams: 1 Emanuel de Almeida Prado pt 1.pdf: 2283769 bytes, checksum: a10ef63264aedff235c1f87224f95d57 (MD5) Previous issue date: 2013-08-30 / Brazil developed its capital markets in the last decade, although still present a high level of perceived corruption and bureaucracy, risk factors inhibitors of internal and external investments in the capital markets. This study is motivated by this perspective. The aim is to analyze the motivational factors for the practice of earnings management in Brazilian listed companies. For this, a survey was conducted with data from listed companies in the capital markets in Brazil. The sample consisted of 1,209 company-year in the period 2007-2012. A factor analysis was performed in order to better explain the motivational factors and also analysis using multiple regression models. The results of the statistical tests showed, in general, that the better the corporate governance mechanisms adopted by companies, the less motivation to practice earnings management. Among the internal mechanisms stood out in a positive way to inhibit the practice of earnings management, the independence and competence of the board, and externally the actions of regulatory agencies. Contrary to previous literature, the results indicated that the concentration of control inhibit the practice of earnings management, while more rights to investors motivate this practice, which may be explained by characteristics of the sample of Brazilian firms as family or state control, weak reliance on the stock market, among others / O Brasil desenvolveu seu mercado de capitais na ??ltima d??cada, apesar de ainda apresentar um alto n??vel de percep????o de corrup????o e burocracia, risco, fatores inibidores dos investimentos internos e externos nos mercados de capitais. O presente estudo ?? motivado por essa perspectiva. O objetivo desta pesquisa ?? analisar os fatores motivacionais para a pr??tica de gerenciamento de resultados em empresas brasileiras de capital aberto. Para isso, foi realizada uma pesquisa com dados de empresas listadas nos mercados de capitais do Brasil. A amostra consistiu em 1.209 empresas-ano, no per??odo de 2007 a 2012. Foi efetuada uma an??lise fatorial de forma a explicar melhor os fatores motivacionais e tamb??m foi realizada uma an??lise por modelos de regress??o m??ltipla. Os resultados dos testes estat??sticos indicaram, de maneira geral, que quanto melhores os mecanismos de governan??a corporativa adotados pelas empresas, menor a motiva????o para a pr??tica de gerenciamento de resultados. Dentre os mecanismos internos destacaram-se de forma positiva para inibir as pr??ticas de gerenciamento de resultados, a independ??ncia e compet??ncia do conselho de administra????o e, externamente, as a????es dos ??rg??os regulat??rios. Contrariando a literatura anterior, os resultados indicaram que a concentra????o de controle inibiria a pr??tica de gerenciamento de resultados, enquanto maiores direitos aos investidores motivariam esta pr??tica, o que pode ser explicado por caracter??sticas pr??prias de empresas brasileiras da amostra como controle familiar ou estatal, fraca depend??ncia de recursos do mercado acion??rio, entre outros