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Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-07-04T15:00:56Z No. of bitstreams: 1 JisleneTrindadeMedeiros_DISSERT.pdf: 1038203 bytes, checksum: 05572eddaeca26de6c070ab2f41399b2 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-07-14T14:57:18Z (GMT) No. of bitstreams: 1 JisleneTrindadeMedeiros_DISSERT.pdf: 1038203 bytes, checksum: 05572eddaeca26de6c070ab2f41399b2 (MD5) / Made available in DSpace on 2017-07-14T14:57:18Z (GMT). No. of bitstreams: 1 JisleneTrindadeMedeiros_DISSERT.pdf: 1038203 bytes, checksum: 05572eddaeca26de6c070ab2f41399b2 (MD5) Previous issue date: 2017-04-17 / Este estudo teve como objetivo identificar se as empresas brasileiras listadas na BM&FBovespa, no per?odo de 2010 a 2015, que atingiram as metas de resultados estabelecidas nas previs?es dos analistas financeiros gerenciaram seus resultados por meio de atividades reais e/ou atrav?s de accruals discricion?rios. Para tanto, foram estimados os n?veis de gerenciamento de resultados atrav?s de decis?es operacionais e de accruals discricion?rios; enquanto que a surpresa na previs?o dos analistas foi identificada pelo erro de previs?o. Buscando atingir o objetivo desta pesquisa, foi utilizado o m?todo de m?nimos quadrados ordin?rios (MQO) com dummies para o ano e setor. Os resultados mostraram, primeiramente, que mais de 50% das empresas listadas na BM&FBovespa, no per?odo de 2010 a 2015, de forma geral, adotaram pr?ticas de gerenciamento de resultados por meio de atividade reais para aumentar o resultado cont?bil do per?odo corrente. No tocante ao gerenciamento de resultados atrav?s dos accruals discricion?rios, os resultados apontaram que os gestores possuem incentivos para gerenciar seus resultados para atingir o lucro previsto pelos analistas financeiros. No que se refere ? utiliza??o das estrat?gias de gerenciamento de resultados, para evitar divulgar surpresa nos lucros em rela??o a previs?o dos lucros dos analistas financeiros, os resultados apontaram um relacionamento negativo entre os accruals discricion?rios e o erro de previs?o, sugerindo que quanto maior o n?vel dos accruals das empresas da amostra, menor ? o erro da previs?o, ou seja, que possivelmente os gestores gerenciam os resultados por escolhas cont?beis de modo oportunista, com a finalidade de alcan?ar a previs?o dos lucros dos analistas. Entretanto, o mesmo n?o se observou em rela??o ao gerenciamento de resultados por meio de atividades reais. Assim, n?o foram encontrados ind?cios de que os gestores adotam, conjuntamente, o gerenciamento de resultados por meio das atividades reais e atrav?s de accruals discricion?rios, para atingir as metas de lucros previstas pelos analistas. / This study aimed to identify whether Brazilian companies listed on the BM&FBovespa in the period from 2010 to 2015 that achieved the results targets established in the financial analysts? forecasts managed their results through real activities and/or discretionary accruals. For that, the levels of results management were estimated through discretionary operational and accrual decisions; While the surprise in the analysts? prediction was identified by the forecast error. In order to reach the objective of this research, we used the ordinary least squares (OLS) method with dummies for the year and sector. The results showed, first of all, that more than 50% of the companies listed on the BM&FBovespa, from 2010 to 2015, generally adopted practices of results management through real activity to increase the accounting result of the current period. Regarding the management of results through discretionary accruals, the results pointed out that managers have incentives to manage their results to achieve the profit predicted by financial analysts. With regard to the use of results management strategies, in order to avoid surprising profits in relation to the prediction of financial analysts? profits, the results pointed to a negative relationship between discretionary accruals and forecast error, suggesting that the greater the Level of the accruals of the sample companies, the smaller the error of the forecast, that is, that the managers possibly manage the results by accounting choices opportunistically, in order to reach the forecast of the profits of the analysts. However, the same has not been observed in relation to the management of results through real activities. Thus, no evidence has been found that managers jointly manage results management through real activities an

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-02-11T16:53:21Z No. of bitstreams: 2 V??nia_Vilma_Nunes_Teixeira.pdf: 1492520 bytes, checksum: 886d0a7c8329ba72af842fc75bca7d52 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2016-02-11T16:53:21Z (GMT). No. of bitstreams: 2 V??nia_Vilma_Nunes_Teixeira.pdf: 1492520 bytes, checksum: 886d0a7c8329ba72af842fc75bca7d52 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2015-02-28 / Professional proficiency goes beyond certificates and diplomas, it demands skills and competencies to be developed during the life of the professional in order to get success in the profession. This research aimed to know and analyze the perceptions of graduates on entrepreneurial skills acquired in Accounting School offered by Federal Public Universities in Paraiba State, Brazil, trying to identify capabilities and limitations able to determine their performances before the demands and challenges of the accounting profession nowadays. To reach this goal, we carried out a quantitative exploratory research, obtaining data through questionnaire made up of both structured and ??free?? questions. The results show that 76.1% of surveyed students both study as work and of these only 14.7% have experience in managerial function. Entrepreneurial characteristics were found in the perceptions of students, of which stand out as the most developed ones: learning capacity (198 students - 90.8%), Commitment and Determination (189 students ?? 86.7%) and Persistence (187 students - 85, 8%). As less developed entrepreneurial skills were identified: Risk with (81 students ?? 37.1%), Leadership (70 students - 32.1%) and Persuasion (65 students - 29.8%). It was also identified that the competence Commitment and Determination was mentioned by students as the most domainate (45 ?? 20.6%). As the most required in the performance of their duties skills were cited: Planning (44 - 20.2% ), Troubleshooting (23 - 10.6%) and Commitment and Determination of 22 (10.1%). It was found that the disciplines that contributed most to the development of entrepreneurial skills were managerial accounting (34 - 15.6%), followed by Basic Accounting with (26 - 11.9%) and Introduction to Management (26 - 11.9 %) of respondents. We conclude that there is an alignment between what courses offer and what the accounting profession requires, highlighting the capabilities of Commitment, Determination, Relationship and Learning. It also became evident that there are limitations in the capabilities related to Risk, Leadership and Persuasion, these are the characteristics that may be linked to the prevailing performance of students who do not work in the management area. / A compet??ncia profissional vai al??m de certifica????es e diplomas, ?? necess??rio que habilidades e compet??ncias sejam desenvolvidas no decorrer da vida do indiv??duo de modo que propiciem o sucesso na profiss??o. Esta pesquisa teve como objetivo conhecer e analisar as percep????es de concluintes sobre compet??ncias empreendedoras adquiridas no curso de Ci??ncias Cont??beis oferecido pelas universidades federais do Estado da Para??ba, procurando identificar capacidades e limita????es que podem determinar suas atua????es diante das exig??ncias e desafios da profiss??o cont??bil na contemporaneidade. Para tanto, realizou-se uma pesquisa explorat??ria quantitativa, obtendo-se os dados por meio de question??rio aplicado in loco composto por quest??es estruturadas e ??livres??. Os resultados evidenciam que 76,1% dos alunos investigados trabalham e destes apenas 14,7% possui experi??ncia na fun????o gerencial. Constataram-se caracter??sticas empreendedoras nas percep????es dos alunos, das quais destacam-se como as mais desenvolvidas Capacidade de Aprendizagem com 198 (90,8%), Comprometimento e Determina????o com 189 (86,7%), seguido de Persist??ncia com 187 (85,8%) dos alunos investigados. Como compet??ncias empreendedoras menos desenvolvidas identificaram-se: Risco com 81 (37,1%), seguido de Lideran??a com 70 (32,1%) e de Persuas??o com 65 (29,8%). Identificou-se que a compet??ncia Comprometimento e Determina????o foi tamb??m citada pelos alunos como a de maior dom??nio com 45 (20,6%) e como as mais requeridas no exerc??cio de suas fun????es foram citadas as compet??ncias: Planejamento com 44 (20,2%), seguida de Resolu????o de Problemas com 23 (10,6%) e de Comprometimento e Determina????o com 22 (10,1%). Constatou-se que as disciplinas que mais contribu??ram para o desenvolvimento das compet??ncias empreendedoras foram Contabilidade gerencial com 34 (15,6%), seguida de Contabilidade b??sica com 26 (11,9%) e de Introdu????o ?? Administra????o com 26 (11,9%) dos pesquisados. Conclui-se que existe um alinhamento entre o que os cursos oferecem e o que o exerc??cio da profiss??o cont??bil exige, destacando-se as capacidades de Comprometimento, Determina????o, Relacionamento e Aprendizagem, embora tenha-se evidenciado a exist??ncia de limita????es quanto a Riscos, Lideran??a e Persuas??o, caracter??sticas estas que podem estar atreladas ?? atua????o predominante dos alunos que n??o atuam na ??rea gerencial.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-06-05T17:57:25Z No. of bitstreams: 2 Johnny Silva Mendes.pdf: 695467 bytes, checksum: 217c107725d8d69be32e4766172c629d (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-06-05T17:57:25Z (GMT). No. of bitstreams: 2 Johnny Silva Mendes.pdf: 695467 bytes, checksum: 217c107725d8d69be32e4766172c629d (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-08-30 / In order to achieve accounting convergence, improve the comparability and measurement of the economic value of the firm, established IFRS standard mandatory form in Brazil in 2010 has as one of the objectives expected to reduce the asymmetry of information reflecting lower cost of capital and thus creating value for the firms. This research aimed at the empirical investigation of the relationship between IFRS Mandatory and value creation in public traded non-financial companies in Brazil. The sample consisted of stocks regularly traded at BM&F Bovespa from 2003 to 2014. The econometric model used was the diffs-in-diffs that isolates the effect of IFRS through the features not observed. For value creation metrics were found positive and significant effects on variables Qtobin and Market to Book. And when measuring the IFRS compared with the risk of the company has used the Beta variable and found negative and significant effect. The data shows evidence that IFRS mandatory positive impact on value creation and demonstrates that increasing the quality of financial reporting reduces information asymmetry and increases the incentive disclosure in firms. / Com o intuito de alcan??ar a converg??ncia cont??bil, melhorar a comparabilidade e mensura????o do valor econ??mico da firma, a norma IFRS, estabelecida de forma mandat??ria no Brasil no ano de 2010, tem como um de seus objetivos reduzir a assimetria de informa????o, refletindo menor custo de capital e consequente cria????o de valor para as firmas. Esta pesquisa teve, como objetivo, a investiga????o emp??rica da rela????o entre IFRS Mandat??rio e cria????o de valor das empresas de capital aberto n??o financeiras brasileiras. Foi utilizada uma amostra de empresas brasileiras regularmente negociadas na BM&F Bovespa entre 2003 e 2014. O modelo econom??trico utilizado foi o m??todo diffs-in-diffs, que isola o efeito do IFRS por meio das caracter??sticas n??o observadas. Foram estimados modelos com dados agrupados e painel com efeito aleat??rio. Para as m??tricas de cria????o de valor, foram encontrados efeitos positivos e significantes nas vari??veis Qtobin e Market to Book. E para se medir a rela????o do IFRS com o risco da empresa, foi utilizado o Beta do ativo e encontrado efeito negativo e significante. Os dados evidenciam que o IFRS mandat??rio impacta positivamente a cria????o de valor e mostram que o aumento da qualidade nos demonstrativos financeiros reduz a assimetria de informa????o e, consequentemente, aumenta o incentivo de disclosure nas firmas.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-06-07T00:29:43Z No. of bitstreams: 2 FABR??CIO HENRIQUE DA SILVA .pdf: 895738 bytes, checksum: 40fb16e80d83d817a88e496f7894c6cc (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-06-07T00:29:43Z (GMT). No. of bitstreams: 2 FABR??CIO HENRIQUE DA SILVA .pdf: 895738 bytes, checksum: 40fb16e80d83d817a88e496f7894c6cc (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-10-05 / In a professionalizing business environment, i.e. one in which there is a clear separation between administrators and investors, there is a great chance to occur the agency conflict, where there is always the risk that administrators act in their own interests and not in favor of maximizing the value of the company. One of the ways that this conflict is revealed in the stock market is through the risk inherent in the company's activities, and this risk is called non-systematic risk. A measure of risk in the stock market is the volatility, and it is decreased through corporate governance mechanisms. The main purpose of this thesis is to check the impact of corporate governance mechanisms over the volatility of securities traded in the BM&F Bovespa over the period comprised between 2010 and 2015, and for such purpose data from 53 listed companies representing 81.15% of the Ibovespa index, and the model of pillars of corporate governance called Brazilian Corporate Governance Index (Brazilian CGI) were used. For the sake of good understanding of this thesis, volatility is the variation of returns over the period analyzed; panel data was used as statistical model, and the main internal mechanisms of corporate governance are based on IBGC's four pillars, namely: (1) Accountability; (2) Transparency; (3) Corporate Responsibility and (4) Accountability. The statistical results indicated that variables related to accounting indicators and macroeconomic variables have an association with volatility reduction, and that factors directly linked to the pillars were not statistically significant. / Em um ambiente de neg??cios profissionaliza, ou seja, em que h?? uma separa????o clara entre os administradores e os investidores, h?? uma possibilidade grande de ocorrer o conflito de ag??ncia, onde h?? sempre o risco de que os administradores ajam em favor dos seus pr??prios interesses e n??o em prol da maximiza????o do valor da empresa; Uma das formas que esse conflito se revela no mercado de a????es ?? atrav??s do risco inerente ??s atividades da companhia, a esse risco d??-se o nome de risco n??o sistem??tico. Dentro do mercado de a????es uma medida de risco ?? a Volatilidade e a mesma ?? reduzida pelos mecanismos de Governan??a Corporativa. Esta disserta????o tem por objetivo principal verificar o impacto dos mecanismos de Governan??a Corporativa na Volatilidade dos pap??is da BM&F Bovespa no per??odo de 2010 e 2015 para tal, foram utilizados dados de 53 companhias que representam 81,15% do ??ndice Ibovespa e o modelo dos pilares de Governan??a Corporativa chamado de Brazilian Corporate Governance Index (Brazilian CGI). Para entendimento dessa disserta????o a Volatilidade ?? a varia????o dos retornos ao longo do per??odo analisado e utilizou-se como modelo estat??stico de dados em painel e os principais mecanismos internos de Governan??a Corporativa se baseiam nos quatro pilares do IBGC a saber: (1) Presta????o de Contas; (2) Transparencia; (3) Responsabilidade Corporativa e (4) Presta????o de Contas. Os resultados estat??sticos indicaram que vari??veis relacionadas a indicadores cont??beis e macroecon??micas possuem associa????o com a redu????o da Volatilidade e que fatores diretamente ligados aos pilares n??o se mostraram estatisticamente significativos.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-12-19T23:23:59Z No. of bitstreams: 2 Cinthia Ponara Russo Pasquale.pdf: 602742 bytes, checksum: 65034e0d5cf9b950cbf4f892177d24f0 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-12-19T23:23:59Z (GMT). No. of bitstreams: 2 Cinthia Ponara Russo Pasquale.pdf: 602742 bytes, checksum: 65034e0d5cf9b950cbf4f892177d24f0 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-08-31 / Through the change of normative scenary for revenue recognition by the IFRS 15 adoption, that occurs from January 1st, 2018, it is necessary to adjust internal controls environmnent around revenue recognition in order to make the internal controls environment adherent to IFRS 15. The objective of this research is to identify the internal control activities that may be necessary for the IFRS 15 adoption in consulting outsorced services companies. To reach the main objective, two secondary objectives was traced: (1) the crictical review ex ante the IFRS 15 impact over the internal control environment in oder to offer insights for the organizations that intend to addopt IFRS 15; and (2) build na Internal Control Matrix for consulting outsorced companies when IFRS 15 is addopted. The objectives were reached through literature review of classic authors as well as scientific research for objective 1 and focus group for objective 2. The conclusion is that the differences between IFRS 15 and actual practices for revenue recognition are pretty close and there is the need for few controls to be implemented for the IFRS 15 adoption, however these controls although are not complex and difficult to be implemented, are high risk and essencial for the accurate revenue recognition.Besides attending all proposed objectives, this researh brings as a ontribution the development of a theme where academic research is scarce throught a real problem on outsorced services companies, where the benefits are not only a internal control matrix, but the real concern on implementing internal controls around a relevant standard as revenue recognition, that can cause relevant impacts on companies P&L. / Com a mudan??a do cen??rio normativo para o reconhecimento de receita em fun????o da norma IFRS 15 que entra em vigor a partir do dia primeiro de janeiro de 2018 h?? a necessidade de que os controles internos ao redor do reconhecimento de receita sejam ajustados para que o ambiente de controles seja aderente a nova norma. O objetivo deste trabalho ?? identificar os ajustes ??s atividades de controles internos que podem ser necess??rios quando da ado????o da norma IFRS 15 em empresas de presta????o de servi??os. Para o atingimento deste objetivo foram tra??ados dois objetivos espec??ficos, que s??o (1) a realiza????o de revis??o cr??tica ex ante os impactos do IFRS 15 nos sistemas de controles de forma a oferecer insights para as organiza????es adotantes desta norma; e (2) desenvolver uma Internal Control Matrix para a utiliza????o em empresas de presta????o de servi??os de consultoria quando da ado????o da norma IFRS 15. Os objetivos foram atingidos atrav??s de revis??o bibliogr??fica cr??tica a respeito de autores cl??ssicos e pesquisas cient??ficas para o objetivo espec??fico 1 bem como com a realiza????o de focus group para atender o objetivo 2. Conclui-se que as diferen??as entre o IFRS 15 e as normas de reconhecimento de receita atualmente aplicadas s??o bastante pr??ximas e que s??o poucos os controles necess??rios para a ado????o da norma IFRS 15 em empresas prestadoras de servi??os de consultoria e que estes, embora n??o apresentem atividades de controle complexas, s??o de alto risco e essenciais para que o reconhecimento da receita ocorra de forma adequada. Al??m de atender aos objetivos propostos, este trabalho traz como contribui????o a explora????o de um tema onde a pesquisa acad??mica ?? escassa atrav??s de um problema real de empresas de presta????o de servi??os, onde o benef??cio n??o ?? apenas a Internal Control Matrix, mas a preocupa????o real da implementa????o de controles internos ao redor de uma norma relevante como o reconhecimento de receita, que pode causar impactos nos resultados das empresas.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-12-22T13:38:46Z No. of bitstreams: 2 Leonardo Silva Tavares.pdf: 1017921 bytes, checksum: 39434e72a05b2313c2758b599a1cdd34 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-12-22T13:38:46Z (GMT). No. of bitstreams: 2 Leonardo Silva Tavares.pdf: 1017921 bytes, checksum: 39434e72a05b2313c2758b599a1cdd34 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-08-19 / We live in a new time, the social, environmental and sustainability issues point to the emergence of new social and economic values, which impact on the habits and routines of people and organizations. Projects must observe the social, environmental, sustainability issues, among others, as a way of seeking legitimacy in the environment where they are installed. Consequently, the implementation of a new management accounting system can reflect the existing habits and routines in the organization and their relationship with internal and external environment. The objective of this research is to investigate and identify the deployment environment and the use of managerial accounting information changed the habits and routines of managing projects in a reforestation company SYZ, through an exploratory case study with research by questionnaire, interview and observation. We sought in Institutional Theory, Project Management and Management Accounting rationales and theoretical support, the study should contribute to the research process in the context of innovation, the effects of institutionalization on management accounting and management process of reforestation projects. It was concluded that the habits and routines of decision making were impacted by the new model of management accounting, although they have not yet been institutionalized. / Vive-se um novo tempo, as quest??es sociais, ambientais e de sustentabilidade sinalizam para o surgimento de novos valores sociais e econ??micos, que impactam nos h??bitos e rotinas das pessoas e organiza????es. Os projetos devem observar as quest??es sociais, ambientais, sustentabilidade, entre outras, como forma de buscar legitimidade no ambiente onde est??o instalados. Consequentemente, a implanta????o de um novo sistema de contabilidade gerencial poder?? refletir nos h??bitos e rotinas existentes na organiza????o e em sua rela????o com o ambiente interno e externo O objetivo desta pesquisa ?? investigar e identificar se a implanta????o e o uso da informa????o cont??bil gerencial alterou os h??bitos e rotinas da gest??o dos projetos de reflorestamentos numa empresa SYZ, por meio de um estudo de caso explorat??rio com investiga????o por question??rio, entrevista e observa????o. Buscou-se na Teoria Institucional, Gest??o de Projetos e na Contabilidade Gerencial a fundamenta????o e suporte te??rico, devendo o estudo contribuir no processo de investiga????o sob o contexto da inova????o, dos efeitos da institucionaliza????o na contabilidade gerencial e no processo de gest??o de projetos de reflorestamento. Concluiu-se que os h??bitos e rotinas do processo decis??rio foram impactadas pelo novo modelo de contabilidade gerencial, embora ainda n??o tenham sido institucionalizados.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2018-04-03T15:23:22Z No. of bitstreams: 1 YuriGomesPaivaAzevedo_DISSERT.pdf: 534625 bytes, checksum: f1f04067c2b7559d6f332d54207948a0 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2018-04-10T23:15:49Z (GMT) No. of bitstreams: 1 YuriGomesPaivaAzevedo_DISSERT.pdf: 534625 bytes, checksum: f1f04067c2b7559d6f332d54207948a0 (MD5) / Made available in DSpace on 2018-04-10T23:15:49Z (GMT). No. of bitstreams: 1 YuriGomesPaivaAzevedo_DISSERT.pdf: 534625 bytes, checksum: f1f04067c2b7559d6f332d54207948a0 (MD5) Previous issue date: 2018-02-26 / Este estudo tem por objetivo investigar se as poison pills exercem influ?ncia no n?vel de gerenciamento de resultados das companhias listadas na B3. Para isso, foram coletados dados referentes ? presen?a desse dispositivo anti-takeover bem como de cl?usulas acess?rias ?p?treas? associadas ?s poison pills nos estatutos sociais de 225 companhias n?o-financeiras. As informa??es necess?rias para estima??o dos accruals discricion?rios pelo modelo proposto por Dechow, Sloan e Sweeney (1995), assim como as vari?veis de controle inseridas no modelo econom?trico, foram obtidas por meio da base de dados Bloomberg?, compreendendo o per?odo 2010-2016. Com base nos resultados, verificou-se que a ado??o das poison pills n?o exerce influ?ncia significativa no n?vel de gerenciamento de resultados. Entretanto, a inexist?ncia dessa rela??o n?o sinaliza que essas companhias n?o est?o envolvidas em pr?ticas de gerenciamento de resultados, uma vez que a dummy Poisonpill n?o se apresenta estatisticamente distinta do grupo base, composto por companhias que n?o adotam poison pills e que apresentam rela??o negativa e significativa com os accruals discricion?rios. Por fim, no contexto nacional, foram encontradas evid?ncias de que as cl?usulas ?p?treas? podem ser inseridas nos estatutos sociais visando exacerbar o n?vel de gerenciamento de resultados, visto que os achados demonstram que as poison pills com cl?usulas ?p?treas? efetivamente se diferenciam das poison pills, apresentando rela??o positiva e estatisticamente significativa com os accruals discricion?rios. / This study aims to investigate if the poison pills influences on the earnings management level of the companies listed in B3. For this, data were collected regarding the presence of this antitakeover device as well as of ?eternity? accessory clauses associated with the poison pills in the bylaws of 225 non-financial companies. The informations that are necessary to estimate the accruals discretionary by the model proposed by Dechow, Sloan and Sweeney (1995), as well as the control variables inserted in the econometric model, were obtained through the Bloomberg? database, comprising the period 2010-2016. Based on the results, it was verified that the the adoption of the poison pills doesn?t have a significant influence on the earnings management level. However, the non-existence of this relationship doesn?t indicate that these companies are not involved in earnings management practices, since the Poisonpill dummy is not statistically distinct from the base group, which is composed by companies that do not adopt poison pills and that present negative and significant relation with the discretionary accruals. Finally, in the national context, evidence has been found that "eternity" clauses can be inserted into the bylaws to exacerbate the level of earnings management, since the findings demonstrate that poison pills with "etenity" clauses effectively differentiate themselves of the poison pills, presenting a positive and statistically significant relation with discretionary accruals.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-07-04T14:45:00Z No. of bitstreams: 1 FranciscoHedsonDaCosta_DISSERT.pdf: 3692194 bytes, checksum: 2625dd280c4531eb73056d151632c318 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-07-14T14:08:26Z (GMT) No. of bitstreams: 1 FranciscoHedsonDaCosta_DISSERT.pdf: 3692194 bytes, checksum: 2625dd280c4531eb73056d151632c318 (MD5) / Made available in DSpace on 2017-07-14T14:08:26Z (GMT). No. of bitstreams: 1 FranciscoHedsonDaCosta_DISSERT.pdf: 3692194 bytes, checksum: 2625dd280c4531eb73056d151632c318 (MD5) Previous issue date: 2017-03-24 / A Constitui??o Federal de 1988 transferiu aos governos municipais a responsabilidade pela presta??o de uma importante parcela de servi?os de interesse p?blico, notadamente os servi?os educacionais correspondentes ao ensino fundamental. Com a aprova??o da Lei de Responsabilidade Fiscal, um novo padr?o na gest?o fiscal foi estabelecido no Setor P?blico do Pa?s, inclusive em ?mbito municipal. O objetivo do trabalho ? investigar a rela??o existente entre a responsabilidade na gest?o fiscal municipal e a qualidade da educa??o dos sistemas municipais de ensino, utilizando como proxis o ?ndice FIRJAN de Gest?o Fiscal (IFGF) e o ?ndice de Desenvolvimento da Educa??o B?sica (IDEB), respectivamente. Para atingir o objetivo proposto, ? utilizada uma abordagem metodol?gica quantitativa, por meio de uma regress?o com dados em painel, compreendo 227 munic?pios brasileiros com popula??o superior a 100 mil habitantes, no per?odo de 2006 a 2015. O modelo estat?stico considera como vari?vel dependente o IDEB para os anos iniciais do ensino fundamental e como vari?veis independentes os cinco indicadores que comp?em o IFGF. Al?m desses indicadores, o modelo utilizou como vari?veis de controle o percentual de impostos e transfer?ncias vinculadas ? educa??o aplicados em despesas com Manuten??o e Desenvolvimento do Ensino (MDE), assim como duas vari?veis qualitativas para captar os efeitos regionais sobre o resultado educacional do ente municipal. Os resultados da pesquisa apresentam ind?cios quanto ? exist?ncia de rela??o entre a responsabilidade na gest?o fiscal e a qualidade da educa??o, uma vez que as vari?veis de gest?o fiscal relacionadas ? gera??o de receita pr?pria e ao custo da d?vida apresentam rela??o positiva com os resultados do IDEB para os anos iniciais. Os indicadores referentes a gastos com pessoal, investimentos e liquidez, juntamente com o indicador de aplica??o em despesas com MDE, mostram-se estatisticamente nulos e sem poder explicativo sobre os resultados dos munic?pios no referido indicador educacional. Por fim, as vari?veis qualitativas de localiza??o regional tamb?m revelam signific?ncia estat?stica nos resultados do IDEB para os anos iniciais, evidenciando uma rela??o positiva em rela??o aos munic?pios situados nas regi?es Sul e Sudeste. Por outro lado, para os munic?pios pertencentes ?s regi?es Norte e Nordeste, os resultados indicam uma rela??o negativa com o indicador de qualidade educacional observado pelos sistemas de ensino dos munic?pios com popula??o superior a 100 mil habitantes. / The Federal Constitution of 1988 transferred to municipal governments responsibility for provision a significant portion of public services, especially educational services related to elementary education. With the approval of the Fiscal Responsibility Law, a new standard in fiscal management was established in the Brazilian Public Sector of the Country, including in the municipal scope. The objective of this work is to investigate the relationship between the responsibility in municipal fiscal management and the quality of education of municipal teaching systems, using as proxies the Fiscal Management FIRJAN Index (IFGF) and the Basic Education Development Index (IDEB), respectively. To achieve the proposed goal, a quantitative methodological approach was used, through a regression with panel data, comprising 227 Brazilian municipalities (with a population of more than 100 000 inhabitants), and used data from 2006 to 2015. The statistical model considers as the dependent variable the IDEB for the initial years of elementary education and as independent variables the five indicators that make up the IFGF. In addition to these indicators, the model used as control variables the percentage of taxes and transfers linked to education applied in expenses with Maintenance and Development of Teaching (MDE), as well as two qualitative variables to capture the regional effects on the educational result of the municipal entity. The results of the research present indications as to the existence relationship between the responsibility in fiscal management and the quality of education, since the fiscal management variables related to the generation of own revenue and to the cost of debt are positively related to the results of the IDEB for the initial years. The indicators related to personnel expenditure, investments expenditure and financial liquidity, together with the indicator of application in expenses with MDE, are statistically null and have no explanatory power on the results of municipalities in said educational indicator. Finally, the qualitative variables of regional location also reveal statistical significance in the results of the IDEB for the initial years, evidencing a positive relation with the municipalities located in the South and Southeast regions of Brazil. On the other hand, for the municipalities belonging to the North and Northeast regions, the results indicate a negative relation with the indicator of educational quality observed by the education systems of municipalities with population of more than 100 000 inhabitants.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-07-04T15:21:08Z No. of bitstreams: 1 TahianaMartinsFreire_DISSERT.pdf: 2539099 bytes, checksum: b4ccf3a51ea55daf9249a85e0fe4530f (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-07-14T15:36:56Z (GMT) No. of bitstreams: 1 TahianaMartinsFreire_DISSERT.pdf: 2539099 bytes, checksum: b4ccf3a51ea55daf9249a85e0fe4530f (MD5) / Made available in DSpace on 2017-07-14T15:36:56Z (GMT). No. of bitstreams: 1 TahianaMartinsFreire_DISSERT.pdf: 2539099 bytes, checksum: b4ccf3a51ea55daf9249a85e0fe4530f (MD5) Previous issue date: 2017-03-13 / O m?todo de ensino tradicional, em que o aluno ? um agente passivo no processo de aprendizagem, torna-se defasado diante do campo de atua??o profissional cada vez mais exigente do contador, e da gera??o Y, que possui diferen?as quanto ao modo de enxergar o trabalho e as rela??es sociais. Sendo assim, as IES precisam estar preparadas para a forma??o de tais profissionais que possuem caracter?sticas distintas das gera??es anteriores. As metodologias de ensino ativas, como o Problem Based Learning (PBL), v?m auxiliar nesse processo de capacita??o dessa gera??o, pois um dos seus prop?sitos ? auxiliar o aluno na constru??o do seu pr?prio aprendizado, tornando-o mais ativo no processo de ensino e aprendizagem. Diante disso, a presente pesquisa tem por objetivo analisar como os discentes percebem o desenvolvimento de compet?ncias atrav?s da aplica??o do Problem Based Learning, no componente curricular de Controladoria Empresarial. A pesquisa foi realizada com 24 alunos do Curso de Ci?ncias Cont?beis, no primeiro semestre de 2016, em que a primeira e segunda unidade foram ministradas pelo m?todo de ensino tradicional, e a terceira unidade foi ministrada pelo m?todo PBL. A t?cnica utilizada no estudo foi um quase-experimento, caracterizando-se ainda como uma pesquisa descritiva, com abordagem qualitativa e quantitativa. A coleta de dados foi realizada por meio de question?rios aplicados aos discentes e pela observa??o participante. A an?lise de dados ocorreu por meio de planilhas eletr?nicas, pelo teste t-student e por meio da an?lise de conte?do. Os resultados evidenciam que as compet?ncias necess?rias ao controller foram bem desenvolvidas com a aplica??o do PBL. Dos discentes que participaram da pesquisa: 50% se autoavaliam pior do que os seus colegas de grupo com rela??o ao desenvolvimento de compet?ncias; 91,30 % afirmam que investiram mais tempo em pesquisa; 95,65% acreditam que aprendem mais por meio do PBL, por ele possibilitar a constru??o do pr?prio conhecimento; todos afirmam que esta ? uma boa metodologia, visto que ela aproxima o indiv?duo da realidade; 69,57% consideram o PBL melhor do que o m?todo tradicional de ensino; e 86,96% acreditam que o PBL deveria ser utilizado em outras disciplinas do curso de Contabilidade. Apesar de 78,26% dos alunos afirmarem que n?o encontram dificuldades com o desenvolvimento do PBL, observou-se algumas dificuldades com a elabora??o dos problemas, hip?teses, quest?es de pesquisa, relat?rio, e com a administra??o do tempo e execu??o dos pap?is de cada discente. Percebe-se que a aplica??o do PBL ? um desafio tanto para discentes quanto para docentes, que precisam planejar de maneira cuidadosa cada passo no desenvolvimento da metodologia. / The traditional teaching method, in which the student is a passive agent in the learning process, becomes lagged behind an increasingly demanding professional field of the accountant, and the Y generation, which has differences in the way that work and social relations are viewed. Therefore, HEIs need to be prepared for the training of such professionals who have different characteristics from previous generations. Active teaching methodologies, such as Problem Based Learning (PBL), help in the process of empowerment of this generation, since one of its purposes is to assist the student in the construction of his own learning, making him more active in teaching and learning process. In view of this, the present research aims to analyze how students perceive the development of skills through the application of problem-based learning, on curricular component of Business Controllership. The study was carried out with 24 students from the Accounting Sciences Course, at the beginning of the semester of 2016, in which a first and second unit was taught using the traditional teaching method, and a third unit for the PBL method. The technique used was not the object of a quasi-experimental study, characterizing itself as a descriptive research, with a qualitative and quantitative approach. A data collection was performed through questionnaires applied to students and by participatory observation. Data analysis was performed using spreadsheets, t-student test and content analysis. The results show that competencies are in accordance with the application of the PBL. Search Results: 50% self-evaluate worse than your work group for skills development; 91.30% affirm that they invest more time in research; 95.65% believe that they learn more through the PBL, because it enables them to construct their own knowledge; All of them claim that this is a good methodology; 69.57% consider PBL better than the traditional teaching method; And 86.96% believe that the PBL should be used in other subjects of the Accounting course. Although 78.26% of the students did not have difficulties for the development of the PBL, there were some difficulties with an elaboration of the problems, hypotheses, questions of research, report, and with the administration of the time and execution of the roles of each Perceive Student. It is understood that a PBL application is a challenge for both students and teachers, who need to carefully plan each step in the development of the methodology.