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Previous issue date: 2017-04-18 / This article presents a evaluation of the compliance programs implemented so far by 249 brazilian publicly traded companies and seeks to assess whether the shareholder identity of these companies can influence the level of adoption of these practices. Initially, it is proposed some questions to evaluate compliance programs based on the Brazilian legislation and corporate governance best practices codes. Therefore, qualitative and quantitative analyzes are applied on the data collected in order to verify the existing relationships between the performance of companies in these questions in which their compliance programs were evaluated and several characteristics of these companies, the central being the profile of the controlling shareholder. The results indicate that there is no influence or statistically significant relation of the shareholder's identity on the level of integrity practices adopted by the evaluated companies. However, other aspects, like the adoption of anticorruption brazilian law and the market segment, show that they have some influence on the adoption of such practices. / Este artigo analisa os programas de compliance implementados por 249 companhias brasileiras de capital aberto em 2016, bem como procura avaliar se os perfis dos acionistas dessas empresas possuem rela????o com o n??vel de ado????o dessas pr??ticas. Inicialmente, avalia-se os programas de compliance a partir de itens presentes na legisla????o brasileira e nos c??digos de boas pr??ticas de governan??a. Na sequ??ncia, s??o aplicadas an??lises qualitativas e quantitativas sobre os dados coletados, no inuito de verificar as rela????es existentes entre o desempenho das empresas nos quesitos em que seus programas de compliance foram avaliados e diversas caracter??sticas corporativas, com destaque para o perfil do acionista controlador. Os resultados indicam n??o haver rela????o estatisticamente significante entre o perfil do acionista controlador e o n??vel de ado????o das pr??ticas de integridade pelas empresas avaliadas. N??o obstante, observa-se que outros aspectos, como a ado????o da lei anticorrup????o brasileira ou o segmento de mercado da empresa, mostram ter influ??ncia sobre a ado????o ou n??o de tais pr??ticas.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:jspui/748 |
| Date | 18 April 2017 |
| Creators | LEONEL, Matheus Sabbag |
| Contributors | SILVEIRA, Alexandre Di Miceli da, CAMARGO, Andr?? Antunes Soares de, SAMPAIO, Joelson Oliveira |
| Publisher | FECAP, Mestrado Profissional em Administra????o de Empresa, FECAP, Brasil, Funda????o Escola de Com??rcio ??lvares Penteado |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | http://creativecommons.org/licenses/by-nc-nd/4.0/, info:eu-repo/semantics/openAccess |
| Relation | LEONEL, Matheus Sabbag. Programas de Compliance e acionistas: uma an??lise sobre a rela????o entre o perfil do controlador e as pr??ticas de integridade adotadas pelas companhias brasileiras. 2017. 33 f. Artigo (Mestrado Profissional em Administra????o com ??nfase em Finan??as) - FECAP, S??o Paulo. |
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