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The Linnaeus Trails of Uppsala – Evaluating the Future Threats Against the Linnaeus Botanical Heritage. A Case Study.Lundgren, Marie, Gustin Norberg, Ylva January 2024 (has links)
This case study aimed to assess the potential threats to the Linnaeus botanical heritage in Uppsala Municipality, focusing on the Linnaeus Trails and their surroundings. These trails are part of Uppsala's green infrastructure, providing cultural and supporting ecosystem services that enhance urban resilience. The study investigated potential threats to the Linnaeus trails from different angles, including management and governance, urban expansion, habitat fragmentation, wear and tear, UNESCO World Heritage plans, genetic contamination, and invasive species. Data was collected through reviews of scientific literature and municipal governance documents, with informants providing additional insights, clarifications, and primary data. The authors also compared historical and current maps to identify changes over time and conducted study visits to verify the information. The findings revealed that the Linnaeus botanical heritage is threatened in all examined areas, with urban expansion, landownership issues, habitat fragmentation, and genetic contamination identified as the primary threats. Additionally, shifting baselines and landownership were highlighted as significant concerns. The findings also showed that the botanical heritage and the Linnaeus Trails are most protected within designated nature reserves. However, the management of the Linnaeus heritage involves numerous stakeholders, which might lead to instability in preservation strategies. To address these challenges, the authors propose that the municipality should establish a biological rescue plan for the Linnaeus botanical heritage, complementing Uppsala’s Green Plan. This plan should guide stakeholders in avoiding genetic contamination and utilise expertise from SLU and Uppsala University to protect Linnaean species. A centralised governing body should be responsible for the long-term management. Allocating more resources for communication and advocacy around the Linnaeus Trails will help garner public and political support. Awareness of shifting baselines in urban planning is essential for protecting this heritage. In conclusion, this case study underscores the need for coordinated and proactive measures to protect the Linnaeus botanical heritage from environmental and anthropogenic threats.
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A Dynamic Software Configuration Management SystemKandemir, Fatma Gulsah 01 September 2012 (has links) (PDF)
Each software project requires a specialized management to handle software development activities throughout the project life cycle successfully and efficiently. Software governance structures provide easy and efficient ways to handle software development activities. Software configuration management is an important software development activity, and while selecting the right strategy in configuration management, its conformity to the software governance should be considered as well. Software configuration management patterns are aligned with the software governance structures to increase the success in development and management of the projects. Companies running large and inter-dependent projects, should adapt their
governance structures to the changing characteristics and dependencies of projects. In this thesis, we propose a method to dynamically manage software configuration management, as a result of the changing specifications in the software governance representation.
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The role of CEO compensation in the cost of debt, expectations management, and the investment policy of UK firmsLi, Hao January 2010 (has links)
In this thesis, I explore the topic of chief executive officer (CEO) compensation in UK publicly traded firms. My objective is threefold. First of all, I investigate debt-holders‟ reaction to CEO compensation in terms of the cost of debt financing. Secondly, I examine the possible link between CEO compensation and expectation management. Thirdly, I examine whether and how the interactive relation between CEO career horizon and compensation package affects a firm‟s research and development spending. Multiple regression is employed in this thesis to investigate the causal relationship between these above mentioned aspects I‟m interested (the cost of debt, expectation management and research and development spending) and CEO compensation. I consider all major compensation components for a typical CEO in UK publicly traded firms: defined benefit pension, bonus, restricted shares, traditional stock options and performance-vested stock options. The accumulated equity incentives, such as ownership, are also examined. My major findings are as follows. First of all, I find that an increase in defined benefit pension and bonus in CEO compensation are associated with a lower bond yield spread, while an increase in stock options and ownership intensifies it. Secondly, I document that CEO equity incentives that will be vested in the following year are positively associated with the probability of employing expectation management to meet or beat financial analysts‟ forecasts about a firm‟s reporting earnings. Thirdly, I demonstrate that older CEOs will not spend less in research and development expenditures in general. However, older CEOs with more defined benefit pensions and ownership are reluctant to engage in such an investment. iii My results generate several implications for CEO compensation research. First of all, I show that debt-holders rationally incorporate the information of CEO compensation about risk-taking and risk-avoiding incentives when pricing a firm‟s publicly traded debts. Secondly, I provide the evidence that CEO compensation motivates top managers to manipulate information disclosure by employing expectation management for personal gains. Thirdly, the joint influence of CEO career horizon and compensation package on a firm‟s research and development spending is highlighted. CEO compensation motivates a short-sighed and risk-averse investment policy when top managers have a short career horizon. The first novel contribution in this thesis is the coverage of CEO pension, which is overlooked by the most of previous literature on compensation studies. Secondly, I provide the evidence that the popularity of expectation management in the UK, which is well documented in the literature, can be partly explained by CEO compensation. Finally, the interactive relation between CEO compensation and career horizon on a firm‟s investment policy is re-examined. It provides further material in the debate of career horizon problem, which has no consensus in the previous literature. Overall, this thesis generates some empirical evidence about the influence of CEO compensation on managerial behaviour. Some adverse effects of CEO compensation highlighted in this thesis may help remuneration committee to design a better pay package for top managers in the future.
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A influ?ncia da gest?o do conhecimento nas companhias brasileiras com melhor governan?a corporativa: uma an?lise nas empresas classificadas pelo Investor Relations Global RankingsNatale, Let?cia Batista 14 April 2014 (has links)
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Previous issue date: 2014-04-14 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / Diante das mudan?as do mercado, as empresas passaram a considerar como de muita import?ncia revisar seus modelos de gest?o, no intuito de encontrar um sistema que avalie e d? informa??es confi?veis, por sua vez, a gest?o do conhecimento pode ser considerada como de grande valia para uma companhia. A presente Disserta??o de Mestrado tem como objetivo geral analisar a influ?ncia da gest?o do conhecimento nas companhias brasileiras com melhor governan?a corporativa no Investor Relations Global Rankings. Para isso, foram reunidos elementos que contemplaram a abordagem pesquisada. Foi realizada uma pesquisa bibliogr?fica e documental, com a finalidade de reunir os trabalhos e documentos relacionados com esta tem?tica, buscando atualizar os conceitos sobre a gest?o do conhecimento, a governan?a corporativa e o IR Global Rankings, al?m de ajudar a verificar at? que ponto a gest?o do conhecimento pode influenciar empresas a possu?rem uma melhor governan?a corporativa. Esta pesquisa classifica-se ainda por ser explorat?ria descritiva, pois proporciona maiores informa??es sobre um assunto, com levantamento de dados tipo survey, j? que esse m?todo pode ser caracterizado pela obten??o de dados ou informa??es sobre caracter?sticas, a??es ou opini?es, e uma abordagem quantitativa e qualitativa. A pesquisa investigou a tem?tica em seis grandes organiza??es brasileira classificadas entre as melhores do mundo no quesito governan?a corporativa, no ano de 2012. A coleta de dados foi feita por pesquisa documental e bibliogr?fica, atrav?s de contato presencial, virtual e via um question?rio semi-estruturado enviado por e-mail, gerando as informa??es necess?rias para as an?lises. Os dados provenientes do question?rio, al?m das analises embasadas pela fundamenta??o te?rica, tiveram dados tabulados com o auxilio do programa estat?stico Statistical Package for the Social Sciences (SPSS). Ao final do estudo, foi poss?vel identificar a import?ncia da gest?o do conhecimento como recurso para a gest?o empresarial, bem como fornecer mais informa??es sobre essa ferramenta para as empresas pesquisadas, e assim, ajud?-las a formular estrat?gias para continuarem satisfazendo seus clientes
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Vad bygger tillit? : En studie om tillitskällor i relationen mellan myndighet och civilsamhälle / What builds trust? : A study on sources of trust in relations between authorities and civil societyRagnarsson, Ida, Hedlund, Angelica January 2021 (has links)
Tillitsbaserad styrning och ledning har på senare tid vuxit fram som en möjlig styrfilosofi i Sverige. Tillitsbaserad styrning handlar om att organisationer ska förbättra kvaliteten på sitt arbete genom att öka tilliten i styrkedjan. När organisationer interagerar med andra organisationer påverkas de på olika sätt. Men hur, och i vilken utsträckning påverkas relationer mellan aktörer i styrkedjan när myndighetens styrning förändras? Och hur bör relationerna byggas för att bidra till det förväntade resultatet av tillitsbaserad styrning? Syftet med studien var att bidra till kunskapen om tillitsbaserad styrning, genom att undersöka källor till tillit i relationer mellan myndigheter och civilsamhällesorganisationer, i en kontext där myndigheten verkar genom civilsamhällesorganisationen. För att besvara syftet intervjuades fem myndighetsanställda samt en föreningsrepresentant. Även styrdokument från myndigheterna ligger till grund för det empiriska underlaget. Det empiriska underlaget analyserades utifrån Mayer et al.:s tillitsmodell och dess faktorer för tillit, och reflekterar aktuell forskning om hur modellen kan brytas ned och förstås i specifika kontexter. En aktuell forskningsrapport om tillit inom relationer på biståndsområdet har varit bakgrund och inspiration till att bryta ner tillitsfaktorerna till mindre beståndsdelar - tillitskällor. Studiens resultat pekar ut fem möjliga tillitskällor som finns i relationen mellan myndigheter och civilsamhällesorganisationer: kontrollsystem, extern expertis, inter-personella relationer, kommunikation, samt tydlighet och förväntningar. Tillitskällorna bidrar till tillitsbyggandet i att de interagerar och är beroende av varandra - som enskilda aspekter av relationen bidrar de nödvändigtvis inte till att bygga en tillitsbaserad relation. Studien visar också att om en myndighet vill nyttja tillitsbyggande i dessa relationer har detta också konsekvenser på styrningen. Bland annat genom att det bör finnas ett rimligt manöverutrymme för handläggare eller andra professioner inom bidragsprocesser, och att det finns tydligt chefsstöd i det att handläggarna har som uppgift att hantera ett visst mått av risk å myndighetens vägnar. / Trust-based governance and management has recently emerged as a possible governance philosophy in Sweden. Trust-based governance is about organizations improving the quality of their work by increasing trust in the governance chain. When organizations interact with other organizations, they are affected in different ways. But how, and to what extent, are relations between actors in the governance chain affected when the authority's governance changes? And how should relationships be built to contribute to the expected outcomes of trust-based governance? The purpose of the study was to contribute to the knowledge of trust-based governance, by examining sources of trust in relations between authorities and civil society organizations, in a context where the authority operates through the civil society organization. To answer the purpose, five authority employees and one civil society representative were interviewed. Governing documents from the authorities are also included in the basis for the empirical data. The empirical data was analyzed based on Mayer et al.:s model of trust and its factors for trust, and reflects current research on how the model can be broken down and understood in specific contexts. A current research report on trust in relations in the area of international development aid has been the background and inspiration for breaking down the trust factors into smaller components - sources of trust. The results of the study point out five possible sources of trust that exist in the relationship between authorities and civil society organizations: control systems, external expertise, interpersonal relationships, communication, and clarity and expectations. The sources of trust contribute to the building of trust in that they interact and are dependent on each other - as individual aspects of the relationship, they do not necessarily contribute to building a trust-based relationship. The study also shows that if an authority wants to use trust building in these relationships, this also has consequences for governance. Such as, reasonable room for manoeuvre for granting officers or other professionals in grant processes, and that there is clear managerial support due to the fact that the granting officers have the task of managing a certain amount of risk on behalf of the authority.
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Spindeln i krisnätet : En kvalitativ studie om förutsättningarna för regional krissamordningLehto, Jesper January 2020 (has links)
The coronavirus pandemic has thoroughly tested the Swedish crisis management system. It has affected and involved a large number of actors, across sectors and levels of government. Scholars of crisis management have long been interested in different forms of collaboration between actors. This large-scale crisis provides an opportunity to enhance our understanding of collaborative crisis management and to help us better deal with crisis in the future. This study aims to further enhance our understanding of collaboration in crisis management through the lens of a cen- tral actor in the Swedish crisis management system: the county administrative boards (länsstyrelserna). This study focuses on regional crisis management, where the county administrative boards play a central role, and aims to describe the con- text in which the actors operate and identify potential collaboration risks. This is being done through the application of the Institutional Collective Action Frame- work (ICA), which has been developed to identify and address collective action problems that may occur due to fragmented responsibility. Through a qualitative interview study this thesis has highlighted the complex nature of a large-scale crisis and the collaboration risks that follows. The main finding of this study is that the risk of coordination problems increases when a large-scale crisis involves a larger number of actors. Risks of incoordination are manifested in parallel communication channels and parallel networks, that if not identified and managed risks to short- circuit the ordinary collaborative structures in place. Some of the findings in the study may also be of interest for further studies.
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O processo grupal da eficácia: uma compreensão sistêmicocomplexa sobre a eficácia de equipesWolff, Luciane January 2013 (has links)
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Previous issue date: 2013 / GVDASA Sistemas / Este estudo objetiva compreender como é concebida a eficácia no processo grupal das equipes de trabalho, uma em cada empresa, mas com atuação interdependente na execução de um projeto de desenvolvimento de software. Pretendeu-se identificar os fatores determinantes de eficácia adotados e a importância aos mesmos atribuídos, ao longo do tempo, por líderes e liderados, analisando-os a partir de uma compreensão sistêmicocomplexa. A pesquisa tem uma abordagem qualitativa exploratória longitudinal, tendo como estratégia a coleta de dados qualitativos e quantitativos nas fases inicial, de execução e final do projeto de estudo. Os dados qualitativos foram coletados com entrevistas em profundidade e tratados pela análise textual discursiva. Os dados quantitativos foram coletados através de questionário fechado e tratados pela Análise de Conteúdo. Constatou-se que líderes e liderados concebem a eficácia a partir das suas atribuições, expectativas sobre o trabalho e variáveis do contexto caracterizando, uma compreensão subjetiva, contingente e temporal sobre o que é ser eficaz. Percebemos que a eficácia intraequipes influencia e é influenciada pelas ações e inter-retroações com o contexto e é interdependente de variáveis que extrapolam suas fronteiras, mas que interferem no seu processo grupal tais como: a missão e o objetivo do projeto, a organização e os recursos de trabalho, a qualidade das relações interpessoais na comunicação e cooperação entre os membros, assim como na interdependência entre as tarefas e os resultados interequipes. Portanto, uma equipe não poderá ser eficaz, por si só, quando imersa em uma rede de interações, pois a eficácia interequipes requer uma visão hologramática sobre o todo e abertura para os movimentos recursivos entre as equipes/empresas envolvidas. Nesse caso, as estratégias de autoprodução e auto-ecoorganização altamente eficazes intraequipes, precisariam perpassar a rede de interações interequipes, assim como as concepções e os fatores determinantes da eficácia precisariam extrapolar as fronteiras grupais e se estender para sua rede de relações. / This study aims to understand how effectiveness is conceived in the group process of a work team, one in each company, but with interdependent performance in running a software development project. We attempted to identify the effectiveness factors adopted and the importance attributed to them, over time, by leaders and followers, analyzing them from a systemic-complex understanding. The survey has a longitudinal exploratory qualitative approach, taking as a strategy the collect of qualitative and quantitative data in the initial, the running and the end of the software project. Qualitative data were collected through in-depth interviews and treated by discursive textual analysis. Quantitative data were collected through a questionnaire enclosed and treated for content analysis. It was found that leaders and followers perceive the effectiveness from their assignments, expectations about work and context, characterizing a subjective, temporal and contingent understanding of what is to be effective. We realize that work team’s effectiveness influences and is influenced by the actions and the feedbacks of the context. The work team’s effectiveness has an interdependent relation with variables that go beyond its borders and interfere on its group processes, such as mission and goal of the project, organization and labor resources, quality of interpersonal relationships as communication and cooperation among members, as well as the interdependence between tasks and results with others work teams. A team may not be effective by itself, when immersed in a network of interactions. Therefore, effectiveness in a network of interactions requires a hologramatic vision of the whole and opening for recursive movements between teams/companies that are involved in the project. In this case, the strategies of self-production and self-organization highly effective for a work team need to pervade the network of interactions, as well as the efficacy concepts and factors need to extrapolate the group boundaries and extend into the network of relationships.
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Gazdovanje šumama u zaštićenim područjima u Srbiji i realizacija konzervacionih ciljeva / Forest protected area management in Serbia and realisation of conservation objectivesTrifunov Sonja 23 October 2019 (has links)
<p>U radu je analizirano gazdovanje šumama u zaštićenim područjima u Srbiji,<br />posmatrajući: 1) ekološke efekte gazdovanja, i 2) procese prilagođavanja gazdovanja konzervacionim potrebama. Površina zaštićenih područja je značajno porasla, ali ima malo informacija o njihovom doprinosu u realizaciji konzervacionih ciljeva. Pošto se u većini zaštićenih šumskih područja u Evropi aktivno gazduje, i dozvoljeno je korišćenje drvne biomase, informacije o efektima gazdovanja su neophodne. Glavna barijera u ekološkim evaluacijama gazdovanja je nepostojanje indikatora kojima bi se mogle izmeriti promene u ekosistemu, a koje nastaju kao rezultat primenjenih mera gazdovanja. Poslednjih godina se sve više ističe potencijal primene funkcionalnih indikatora, tj. indikatora koji se oslanjaju na informacije o funkcionalnim karakteristikama vrsta. U radu je stoga primenjen funkcionalni pristup za analizu ekološkog efekta gazdovanja. U te svrhe su odabrane karakteristike koje se povezuju sa sposobnošću vrsta za brzo<br />usvajanje ili konzervisanje resursa, tj. određuju odgovor vrsta na promene u dostupnim resursima, a koje, na primer, nastaju usled uklanjanja drvne biomase: visina, specifična površina lista, sadržaj suve materije lista, sadržaj ukupnog azota i ukupnog fosfora. Iste se dovode i u vezu sa primarnom produktivnošću i dekompozicijom, procesima od značaja za očuvanje integriteta ekosistema. Pošto analiza odgovora funkcionalnih indikatora zahteva duži vremenski period posmatranja, u radu je osmišljen drugačiji pristup za izvođenje eksperimenta. U te svrhe su iskorišćeni Landsat satelitski snimci, tj. tri snimka sa vremenskim razmakom od 10 godina: 1994., 2005. i 2015. godina. Izvršena je digitalna klasifikacija snimaka prema sastavu šuma, nakon čega su detektovane promene u sastavu šuma za period od ukupno 20 godina. Ovi podaci su spojeni sa podacima o funkcionalnim karakteristikama vrsta, kako bi se utvrdile promene u funkcionalnoj kompoziciji. Poslednji korak je bio formiranje modela šumske krune, kroz koji je određen intenzitet seče. Koristeći podatke o promenama u gustini krune i<br />promenama u funkcionalnoj kompoziciji, sproveden je eksperiment, tj. analiza efekta različitih nivoa intenziteta seče na promene u funkcionisanju šumskog ekosistema. Za sprovođenje ovog eksperimenta je odabran samo jedan deo Fruške gore, jer je cilj bio da se osmisli pristup za evaluaciju, prilagođen trenutnom konceptu gazdovan ja zaštićenim šumskim područjima, i ispita njegova praktičnost. Kao propratni podatak ovoj analizi, sprovedena je i komparativna analiza upravljača zaštićenih šumskih područja u Srbiji, kako bi se ispitao nivo ulaganja u konzervacione sposobnosti, kao ključnog procesa u implementaciji konzervacionih ciljeva. U digitalnoj klasifikaciji je postignuta visokapreciznost, sa ukupnom preciznošću 94,5% i Kapa koeficijentom 0,93. Potpuno spektralno razdvajanje je postignuto samo za <em>Q. petraea </em> od<em> Tilia tomentosa</em>, i sastojina u<br />kojima se kao dominantne pojavljuju <em>F. silvatica i Tilia tomentosa</em>. Utvđeno je prodiranje<em> F. moesiaca </em>u šume <em>Q. petraea, </em> i apsolutno širenje vrste <em>Tilia tomentosa,</em> posebno u periodu nakon 2005. godine, a koja prema podacima o karakteristikama vrsta ima najveću kompetetivnu sposobnost u odnosu na druge ispitivane vrste drveća. Rezultati modela gustine krune ukazuju na postepeno proređivanje šume od 1994. ka 2015. godini, sa potpunim nestankom šuma guste krune na prelazu između 1994. i 2005. godine. Utvrđen je značajan efekat proređivanja šume na promene u funkcionalnoj kompoziciji. Sa višim intenzitetom proređivanja, CWM indikator se pomerio od konzervativnih karakteristika ka onima koje ukazuju na dominaciju vrsta sklonih brzom sticanju resursa. Prelaz koji je imao značajnog efekta na promene je prelaz iz šume sa gustinom krune većom od 65% u šumu gustine krune između 50-65%, a što bi moglo ukazivati i na prelaz u drugi režim funkcionisanja ekosistema. Konzervacioni ciljevi su još uvek slabo integrisani u gazdovanje šumama u zaštićenim područjima.</p> / <p>In this work, the forest management in protected areas of Serbia was analysed, following: 1) ecologic effects of management and 2) investments in capabilities essential for integration of conservation objectives. The size of protected areas has significantly grown, but there is a little information on their contribution to real conservation goals. Since in most of European protected forest areas is employed active management, the information on ecological effects of management is necessary. The main barrier in ecologic evaluations of managing is the absence of indicators, which could measure the changes in ecosystem, resulting from applied measures. Recently, the potentiality of functional indicators is more emphasized, i.e. indicators, which lean on information about functional traits of species. So, in this work functional approach was taken to analyse ecologic effects of forest management. For this sake were chosen characteristics, which are connected to capabilities of specie s to acquire or conserve resources, i.e. define the answer of the species on changes in available resources, caused by elimination of wooden mass, i.e. logging: height, specific leaf area, leaf dry matter cont ent, nitrogen content and phosphorus content. The same are connected to the processes of significance for conservation of ecosystem integrity (net primary productivity and decomposition). Since the analysis of functional indicators response demands a longer period of observation, another attitude of performing the experiment was conceptualized. For that purpose Landsat satellite image was used, i.e. three images in interval of ten years: 1994, 2005, and 2015. A digital image classification of forest composition was performed, after which the changes in forest composition were detected over the period of 20 years. These data were then connected with the data on functional characteristics of species to determine changes in functional composition. The last step was forming of forest canopy density model, through which was determined the intensity of logging. Using data on changes of forest canopy density model and changes in functional composition, an experiment was performed, i.e. analysis of effects of different levels of logging intensity on changes in forest ecosystem function. For the performing of this experiment was chosen just a part of Fruska gora, as the goal was to try to construct the evaluation approach, adapted to momentary concept of managing in protected forest areas and inspect its feasibility. As an accompanying data with this analysis was performed a comparative analysis of protected forest area managers in Serbia, to examine the level of investments in conservation capabilities, as the key process in implementing conservation goals.</p>
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Das amerikanische "board of directors" und die Führungsorganisation einer monistischen SE in Deutschland : Amerikanische Erfahrungen in Fragen der Corporate Governance als Beitrag zur Ausgestaltung der Unternehmensführung und Unternehmenskontrolle in einer Deutschen SE /Holland, Björn. January 2006 (has links) (PDF)
Univ., Diss.--Zugl.: Würzburg, 2004. / Literaturverz. S. 212 - 237.
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INFLUÊNCIA DA GOVERNANÇA CORPORATIVA NA PRÁTICA DE GERENCIAMENTO DE RESULTADOS / The influence of corporate governance in the practice of results managementKAWAI, RICARDO MAKOTO 22 March 2017 (has links)
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Previous issue date: 2017-03-22 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This study aimed to investigate the influence of corporate governance and three of its internal mechanisms: board of directors, concentration of ownership control and identity of the controlling shareholder, on the management of results in Brazilian listed companies, listed on BM&FBOVESPA. Results quality variables derived from the discretionary accruals determined by two models used as proxy for results management: Kang and Sivaramakrishnan (1995) and McNichols (2002), from 2009 to 2015. As proxy of corporate governance was the corporate governance index prepared by Leal, Carvalhal and Ievorlino (2015) adopted for the year 2015. The comparison between two groups made through non-parametric tests indicating a non-significant relationship between corporate governance and results management, which do not support the theory that corporate governance inhibits results management. In order to verify the relationship between the internal mechanisms of corporate governance and results management, multiple linear regressions using the Ordinary Least Squares (OLS) method. In which independent variables: board of directors, control concentration and controller identity; Together with the control variables: return on assets, leverage and company size did not present a statistically significant relationship with the corporate governance dependent variable. There was a negative relationship between company size and results management in both models and the variable return on assets presented a negative relation with the McNichols model. The study suggests that the internal mechanisms of corporate governance are not sufficient to inhibit the management of results measured by models that detect them through discretionary accruals. / Este estudo teve como objetivo investigar a influência da governança corporativa e três de seus mecanismos internos: conselho de administração, concentração de controle de propriedade e identidade do controlador, sobre o gerenciamento de resultados nas empresas brasileiras de capital aberto, não financeiras, listadas na BM&FBOVESPA. Foram utilizados como proxy de gerenciamento de resultados as variáveis de qualidade de resultados derivados dos accruals discricionários determinados por dois modelos: o Kang e Sivaramakrishnan (1995) e o McNichols (2002), no período de 2009 a 2015. Como proxy de governança corporativa foi adotado o índice de governança corporativa elaborado por Leal, Carvalhal e Ievorlino (2015), para o ano de 2015. A comparação entre dois grupos foi feita por meio de testes não paramétricos indicando uma relação não significativa entre governança corporativa e gerenciamento de resultados, que não confirmam a teoria de que a governança corporativa inibe o gerenciamento de resultados. Para verificação da relação dos mecanismos internos da governança corporativa com gerenciamento de resultados utilizou-se regressões lineares múltiplas pelo método dos Mínimos Quadrados Ordinários (MQO) em que variáveis independentes: conselho de administração, concentração de controle e identidade do controlador; juntamente com as variáveis de controle: retorno sobre ativo, alavancagem e tamanho da empresa não apresentaram relação estatisticamente significante com a variável dependente da governança corporativa. Houve uma relação negativa entre tamanho da empresa com gerenciamento de resultados nos dois modelos e a variável de retorno sobre ativo apresentou relação negativa com o modelo de McNichols. O estudo sugere que os mecanismos internos da governança corporativa não são suficientes para inibir o gerenciamento de resultados medidos por modelos que os detectam por meio de accruals discricionários.
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