The Brazilian Economy as a Platform for Foreign Direct Investment: A Study from 1995 to 2015

ID: 56781

Authors: Antônio Augusto Brion Cardoso, Isabelle de Oliveira Lucas, Karoline Patrocínio Chaves, Valéria Fernandes de Oliveira.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 10, n. 3, p. 1-18, September-December, 2019. 18 page(s).

Keyword: Accessory obligations , Accounting offices , Compliance cost

Document type: Article (Portuguese) Show Abstract

The increasing number of ancillary obligations has been seen by many professionals in this area as yet another task to be performed, but they forget that this has a cost that does not go into the taxpayer’s tax calculation but to him. Therefore, this study seeks to identify the compliance costs of accounting service offices in the city of Governador Valadares in Minas Gerais. To reach the objective, a descriptive, exploratory research was carried out by means of a structured questionnaire sent to the city offices between June and July 2016. The rate of return was approximately thirty-three percent of the questionnaires and after data collection and analysis, it was possible to identify the tax compliance costs of the offices, in addition to verifying that these costs vary according to their size and the form of work organization

Editorial V. 10, N. 3, 2019

ID: 56780

Authors: Janaina de Moura Engracia Giraldi, Jorge Henrique Caldeira de Oliveira.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 10, n. 3, p. 1-2, September-December, 2019. 2 page(s).

Document type: Editorial (Portuguese)

A Comparative Analysis of Absorptive Capacity of Small And Medium Born Globals Active in Technology Parks, Incubators and Accelerators in the Southeast Region

ID: 56782

Authors: Rony Castro Fernandes de Sousa, Priscila Rezende da Costa, Vitor da Silva Bittencourt.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 10, n. 3, p. 20-38, September-December, 2019. 19 page(s).

Keyword: Absorptive Capacity , Born Globals , International External Knowledge

Document type: Article (Portuguese) Show Abstract

In this article we investigate compared how the small and medium born globals (BGs) absorb international external knowledge. Adopting a quantitative approach, a nonprobabilistic survey was used with 120 Brazilian BGs, working in technology parks, incubators and accelerators in the Southeast region. Primary data were collected through a structured questionnaire, made available electronically to research, development and innovation managers. To analyze the data, we used descriptive statistics, correlation test and student t-test. It was concluded that as knowledge is acquired, it is assimilated and according to which it is transformed it is explored with a high positive correlation in the analyzed GGs, which is in agreement with the definitions of Zahra and George (2002), forming with these dimensions the absorptive capacity potential and performed respectively. It was also observed distinctions among small and medium-sized BGs regarding the four dimensions of the absorptive capacity of international external knowledge.

Principles for Financial Market Infrastructures: Analysis of its Worldwide Implementation

ID: 56783

Authors: Marcelo Queiroga Reis, Reisoli Bender Filho, Kelmara Mendes Vieira.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 10, n. 3, p. 39-58, September-December, 2019. 20 page(s).

Keyword: Systemic risk; Financial Market lnfrastructures; lmplementation; Likert scale

Document type: Article (Portuguese) Show Abstract

Abstract: After the 2008's financial crisis rufes had been published, in arder to improve the resilience offinancial market and reduce systemic risk. Were issued the Principies for Financial Market lnfrastructures ("PFMI"). The objective of this article was to identify the homogeneity of the adherence of the jurisdictions and their financial market infrastructures to the first phase of implementation of the PFMI, thus contributing to increase the perception of the relevance of systemic risk mitigation. The study was based on lmplementation Monitoring of PFM/s - Levei 1 Assessment Report, issued by the CPM/-/OSCO and published in august, 2013. ln the analysis were used descriptive statistics methods, Likert scale of five points, t test, Wilcoxon test, and Spearman correlation. Among the results was verified average of 47,4% in the general implementation of the PFMI and average 79,6% in the implementation related to the responsibilities of the authorities. Also noteworthy was the positive correlation between the implementation of the principies related to the trade repositories and the responsibilities of authorities for this sarne type of infrastructure {+0,787}.

The Internationalization of a Brazilian Company and Market Risks under the Uppsala Model

ID: 56784

Authors: Ludmila Martins Floris, Cristina Lelis Leal Calegario.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 10, n. 3, p. 60-78, September-December, 2019. 19 page(s).

Keyword: Internationalization Process , Market Risks , Uppsala Model

Document type: Article (Portuguese) Show Abstract

In a context, where multinationals are playing an increasingly important role in emerging economy countries, the present study analyzes the consolidation of a Brazilian multinational food industry abroad. The first aim is to identify the points of convergence and divergence of the internationalization process (IDE) of this company with the assumptions of the Uppsala Model, which was generated by the Nordic School of International Business. The second one is to identify what are the main market risks faced by the moment it reached the last level of the FDI up to the present. To reach the objectives, a qualitative methodology was chosen using the content analysis method. The model proved to be effective in explaining FDI strategy, except for the fact that exports were not triggered due to the saturation of the domestic market and did not follow the criterion of geographical proximity. Besides, it was observed that the variation of the market risks in the last stage of the FDI about the previous one did not disorient, showing that such risks were present throughout the evolution of the process.

Analysis of the Influence of Free Cash Flow on Agency Costs in Brazilian Public Companies

ID: 56785

Authors: Arthur Frederico Lerner, Fernanda Gomes Victor.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 10, n. 3, p. 80-101, September-December, 2019. 22 page(s).

Keyword: Agency costs , Agency Theory , Free cash flow , Free Cash Flow Theory

Document type: Article (Portuguese) Show Abstract

This study aims to investigate what is the influence of Free Cash Flow {FCF} on Agency Costs {AC} of Brazilian publiclytraded companies of Brazil, Bolsa, Balcão {B3}. Therefore, the influence of FCC (two measures) on AC proxy variables of these companies was verified. lt is a quantitative, descriptive and documentary research. The period analyzed was from 2009 to 2017, with quarterly data collected in the Economatica database. Estimates were performed by Ordinary Least Squares {OLS} and quantile regression with balanced panei data. Empirical evidence has varied results depending on the proxy used. Findings of quantile regressions point to agency problems, as they have greater sensitivity in the upper quantiles. The research also contributes to establish more effective management policies that minimize the AC:. since the theme has received little attention from the Brazilian academic environment.

The Relationship between Organizational Commitment and Career: A Bibliometric Analysis of the Events of the National Association of Graduate Studies and Research in Administration (ANPAD), between 1999 and 2017

ID: 56786

Authors: Jhony Pereira Moraes, Sidimar Meira Sagaz, Sidinei Rocha-de-Oliveira.

Source: Revista de Administração, Contabilidade e Economia da FUNDACE, v. 10, n. 3, p. 103-119, September-December, 2019. 17 page(s).

Keyword: ANPAD , Career , Organizational commitment

Document type: Article (Portuguese) Show Abstract

This research aimed to conduct a bibliometric study on the articles published in ANPAD events (EnanPAD, EnGPR, EnEO and EnAPG) from the perspective of organizational ties and career, between 1999 and 2017. We identified 15 articles related to the theme. Some results achieved: the EnanPAD event included 60% of the articles, followed by the EnGPR (26.67%). The universities that present the most publications in the area are UFBA (40.02%) and UFSM (20.01%). There was a predominance of studies aimed at analyzing the teaching public; work on the relationship between organizational ties and career; and analyze the organizational reality. Regarding the number of authors (primary and secondary), it was observed that only three institutions stood out: FUMEC, UFBA and UFSM. Finally, we suggest studies that analyze the configuration of organizational bonds from the perspective of a protean, borderless, sustainable and kaleidoscopic career.