Efetividade dos Parcelamentos Fiscais para a Solvência Corporativa no Brasil

ID: 63079

Authors: Sabrina Rafaela Pereira Borges, Ilirio José Rech.

Source: Advances in Scientific and Applied Accounting, v. 14, n. 1, p. 0-0, January-April, 2021. 1 page(s).

Keyword: Dívidas Tributárias , Insolvência Corporativa , PERT

Document type: Article (Portuguese)

Editorial V. 14, n. 1, 2021

ID: 63076

Authors: Orleans Silva Martins, Paulo Roberto da Cunha.

Source: Advances in Scientific and Applied Accounting, v. 14, n. 1, p. 1-2, January-April, 2021. 2 page(s).

Document type: Editorial (Portuguese)

Efeito Moderador da Expertise Financeira na Relação entre o Excesso de Confiança e a Qualidade da Evidenciação Contábil

ID: 63077

Authors: Micheli Aparecida Lunardi, Ilse Maria Beuren, Roberto Carlos Klann.

Source: Advances in Scientific and Applied Accounting, v. 14, n. 1, p. 3-21, January-April, 2021. 19 page(s).

Keyword: Excesso de confiança , Expertise financeira , Qualidade da evidenciação contábil

Document type: Article (Portuguese)

O Efeito da Tempestividade Contábil no Gerenciamento de Resultados de Empresas Brasileiras Listadas na B3

ID: 63078

Authors: Nayara de Nazaré Brasil Salgado, Paulo Vitor Souza de Souza.

Source: Advances in Scientific and Applied Accounting, v. 14, n. 1, p. 39-55, January-April, 2021. 17 page(s).

Keyword: Gerenciamento de Resultados , Perda do Prazo de Divulgação , Qualidade dos Lucros , Tempestividade

Document type: Article (Portuguese)

Descentralização da Execução da Despesa Orçamentária e seu Efeito no Gasto Municipal

ID: 63081

Authors: Dinah Vieira dos Santos, Patrícia de Souza Costa, Ricardo Rocha de Azevedo.

Source: Advances in Scientific and Applied Accounting, v. 14, n. 1, p. 106-123, January-April, 2021. 18 page(s).

Keyword: descentralização , escolha pública , gasto público , vinculações orçamentárias

Document type: Article (Portuguese)

Ciclo Orçamentário Político: Uma Análise nos Municípios Brasileiros

ID: 63080

Authors: Gilberto Crispim, Luiz Alberton, Celma Duque Ferreira, Leonardo Flach.

Source: Advances in Scientific and Applied Accounting, v. 14, n. 1, p. 106-123, January-April, 2021. 18 page(s).

Keyword: COP , Despesa pública , Painel de dados , Período eleitoral

Document type: Article (Portuguese)

Efeito das Dimensões de Governança no Recebimento de Doações Vinculadas em ONGs Ambientais no Brasil

ID: 63082

Authors: Adonai José Lacruz, Valcemiro Nossa, Thiago de Andrade Guedes, Katarina Rosa Lemos.

Source: Advances in Scientific and Applied Accounting, v. 14, n. 1, p. 179-197, January-April, 2021. 19 page(s).

Keyword: Doações , Governança , Organizações não governamentais , Teoria da agência , Terceiro setor

Document type: Article (Portuguese)

Corporate Governance and Global Management Accounting Principles in Public Companies in Brazil

ID: 63083

Authors: Thamirys de Sousa Correia, Wenner Glaucio Lopes Lucena.

Source: Advances in Scientific and Applied Accounting, v. 14, n. 1, p. 217-238, January-April, 2021. 22 page(s).

Keyword: Corporate Governance , Global Management Accounting Principles , Management

Document type: Article (English) Show Abstract

Objective: The objective of this research is to verify the relations of Corporate Governance with the Global Management Accounting Principles (GMAP) of public companies in Brazil. Methods: This is a descriptive study with a quantitative approach. With a sample of 311 companies that traded shares in Brasil, Bolsa and Balcão (Brazil Stock Exchange and Over-the-Counter Market - B3), data were collected from Comdinheiro, reference forms, companies’ website, the Brazilian Securities and Exchange Commission (CVM) and B3, management reports, annual reports, financial statements and sustainability reports, ranging from 2010 to 2016. In relation to the dependent variable, indexes were constructed to represent the GMAP (IGMAP). The explanatory variables were represented by the dimensions: Board of Directors, Ownership Structure and Control and Executive Compensation. Results and discussions: The results show that in the dimension of the Board of Directors, companies from the Novo Mercado (New Market) are the ones that best represent the analyzed relationships, given that independence and meetings positively explain the GMAP. The age of directors and the accumulation of positions of president and CEO have a negative influence on the GMAP. In addition, the Ownership Structure had a negative impact on the GMAP, although only companies in the Level 2 segment and with little representative coefficient. In addition, fixed remuneration also explains the GMAP, this for all segments of governance. Contributions: The study's findings contribute to the debate on the relevance of Corporate Governance practices associated with Management Accounting, since governance requires reports with adequate internal practices, especially for the survival of companies operating in competitive markets.