Editorial V. 10, N. 2, 2020

ID: 62891

Authors: Ricardo José Rocha Amorim, Francisco Marton Gleuson Pinheiro, Maria de Fátima Araújo Frazão.

Source: Revista de Gestão, Finanças e Contabilidade, v. 10, n. 2, p. 1-3, May-August, 2020. 3 page(s).

Document type: Editorial (Portuguese)

Earnings Management By Operational Decisions In The Brazilian New Market: An Analysis Of The Influence Of Big Four And Not Big Four Audits

ID: 62892

Authors: Thiago Rios Sena, José Maria Dias Filho, Nayara Batista Moreira.

Source: Revista de Gestão, Finanças e Contabilidade, v. 10, n. 2, p. 4-21, May-August, 2020. 18 page(s).

Keyword: Audit , Earnings Management , New Market , Operational Decisions

Document type: Article (Portuguese) Show Abstract

This study aims to verify the existence of differences in the level of earnings management by operational decisions in Brazilian public companies belonging to the São Paulo Stock Exchange when audited by Big Four or not Big Four. The data sample containing 515 observations for the period from 2012 to 2017, being 465 companies-year audited by Big Four and 50 by no Big Four. Current research claims audit can be considered as an inhibiting factor for the management of results, so, the research hypotheses were elaborated from this assumption, but attributed to the management by operational decisions. The model proposed by Roychowdhury (2006) was used to identify the management of results through the abnormal level of operating cash flow, selling, general and administrative and production expenses. The models were operationalized through the generalized least squares method and the results show that the fact that the audit firm belongs to the Big Four group does not imply a difference in the level of earnings management by operational decisions, either through operating cash flow, selling, general and administrative expenses or production.

Rating For Assessment Of Credit Unions: An Application Of The Pearls Model

ID: 62893

Authors: Paulo Fabrício Huscher, Vilmar Rodrigues Moreira, Rodrigo Alves Silva.

Source: Revista de Gestão, Finanças e Contabilidade, v. 10, n. 2, p. 22-38, May-August, 2020. 17 page(s).

Keyword: Credit Rating , Credit Risk , Credit Unions , PEARLS Model

Document type: Article (Portuguese) Show Abstract

As other financial organizations, to perform their activities credit unions carry out loans and intermediation operations, offering credit risk to other agents. The goal of this paper is to present a rating model for assessment of credit unions. It was used financial data available through the COSIF system of Central Bank of Brazil, the PEARLS model of economic-financial assessment and the classification methodology of the Brazilian Guarantee Fund for Credit Unions (FGCOOP). The rating model was estimated through multinomial logistic regression. The total accuracy was 80.1%. With the model results and considering its high accuracy degree, it is possible to verify that the use of PEARLS model allowed the development of a model for monitoring the risks that credit unions represent to financial market. The achieved rating model is simple and has a practical relevance to agents. The academic relevance is related to the methodology for economic-financial assessment of credit unions which can be a reference for future studies. Moreover, the relevance is highlighted due to lack of studies on ratings to assess financial firms in Brazil.

Evaluation Of The Cost Information System In A Federal Educational Institution: Proposals For Improvements And Applicability

ID: 62894

Authors: José Isak de Oliveira Fontes, Thiago de Oliveira, André Morais Gurgel.

Source: Revista de Gestão, Finanças e Contabilidade, v. 10, n. 2, p. 39-59, May-August, 2020. 21 page(s).

Keyword: Cost Information System , Cost modeling , Federal Higher Education Institutions

Document type: Article (Portuguese) Show Abstract

This work aims to evaluate the cost system modeling of a Federal Institution of Higher Education (IFES), suggesting improvements for its applicability. This is a case study with a qualitative approach, which used documentary analysis, non-participant observation, content analysis and artifacts. The results demonstrate that IFES costs can be better managed through the adoption of the proposed improvements in the system. These improvements will facilitate the management of the institution's costs and resources, which assume a strategic role in supporting all of its activities and operations. As contributions, the application of an innovative instrument in the reality of a public administration institution stands out, which requires the adoption of new procedures and strategic cost policies for implementation.

The Real Options Theory In Investment Management Of The Industry 4.0: A Case Study

ID: 62895

Authors: Felipe Heidrich, Diogo Martins Gonçalves de Morais, Júlio Francisco Blumetti Facó.

Source: Revista de Gestão, Finanças e Contabilidade, v. 10, n. 2, p. 60-85, May-August, 2020. 26 page(s).

Keyword: Industry 4 , Innovation Investment Projects , Theory of Real Options

Document type: Article (Portuguese) Show Abstract

In order to validate a methodology for evaluating investment projects characterized as Industry 4.0, the present study proposes the application of the Real Options Theory as an investment analysis tool in a project adhering to this context applied to a real case study in a large bearing manufacturing industry of São Paulo. From the real results of this application, it is possible to conclude that the methodology used for the real options proved to be efficient in risk mitigation and managerial flexibility on decision-making in the case presented.

Determinants Of Violence And Crime In Bahia Between The Years 2015 To 2017

ID: 62896

Authors: Jadson Santana, Alex Gama Queiroz dos Santos, Urandi Roberto Paiva Freitas.

Source: Revista de Gestão, Finanças e Contabilidade, v. 10, n. 2, p. 86-107, May-August, 2020. 22 page(s).

Keyword: Bahia , Crime , Data Panel , Violence

Document type: Article (Portuguese) Show Abstract

Currently violence and crime are serious problems for Brazilian society. However, there is an empirical perception that these phenomena, and the tolerance to them, vary considerably among societies, communities and individuals. The present work is an analysis of the factors associated with the manifestation of violence and criminality in Bahia. To this end, five scenarios were built considering different proxies of these phenomena. A Panel Data methodology was used with 4 econometric models and information of the 417 municipalities of the state between the years 2015 to 2017. The main results indicate that the social structure is an important component for the manifestation of these social problems. Therefore, policies to prevent and combat crime should consider integrated actions between criminal justice bodies and the family and the community, implying that they are important propagators of norms of conduct for social cohesion.

Accounting And Culture: Economic Essence Over Legal Form And The Roots Of Brazil By Buarque De Holanda

ID: 62897

Authors: Paulo Roberto da Silva.

Source: Revista de Gestão, Finanças e Contabilidade, v. 10, n. 2, p. 108-128, May-August, 2020. 21 page(s).

Keyword: Brazilian accounting history , Brazilian accounting policy , Brazilian culture , Economic essence over legal form , Sérgio Buarque de Holanda

Document type: Article (Portuguese) Show Abstract

This study contributes to the reflection about the prevalence of economic essence over legal form adopted in Brazil. It is bibliographic, qualitative and it confronts this option with the classical book about Brazilian culture entitled Raízes do Brasil by Sérgio Buarque de Holanda. The results indicate the prevalence of the economic essence over legal form, on the one hand, is out of harmohand, this decision has showed harmonic with other cultural characteristics pointed by Holanda, notably the need to look like advanced countries. It suggests that the economic essence over legal form was an instrument used by the Brazilian culture to fulfill unprofessed functions. The interpretative approach applied for the appreciation of the Brazilian accounting policy has seemed fertile, despite the inherent methodological constraints, revealing interesting opportunities for accounting investigation. ny with the Brazilian culture characterized by Holanda because it has the vocation to privilege apparatus over substance, dissimulation. However, on the other

Traditional Methodology Versus Problem-Based Learning: Analysis From The Perspective Of Accounting Course Students About Teaching Skills

ID: 62898

Authors: Nayara Raquel Silva Marques, Caritsa Scartaty Moreira, Annandy Raquel Pereira da Silva, Ítalo Carlos Soares do Nascimento, Geison Calyo Varela de Melo.

Source: Revista de Gestão, Finanças e Contabilidade, v. 10, n. 2, p. 120-150, May-August, 2020. 31 page(s).

Keyword: Expectation , Problem-based learning , Satisfaction , Skills

Document type: Article (Portuguese) Show Abstract

This research aimed to investigate the level of satisfaction and expectations of students of subjects studied with traditional methodology versus learning based on problems of the Accounting Course in relation to teaching skills. A self-completed questionnaire wasused, with students enrolled from the second period. The sample consists of 175 students enrolled in the Accounting Sciences course of the Federal Rural University of the Semi-Arid (UFERSA). For the analysis of the results, we used the average test between the students who attended subjects with traditional methodology and those who attended disciplines with Problem-Based Learning (PBL) and also the t test. The results showed the expectation that the students who attended the subjects with PBL showed a higher level in relation to the teaching skills, regarding satisfaction they were more dissatisfied. With the means test, it was obtained for most of the competencies listed, a significant difference between the perception of students who attended subjects with PBL and those who did not. Thestudents who attended subjects with PBL were more dissatisfied with the teaching skills. Thus, the research contributes to a possible change in the teachers' conduct, considering that the students were more dissatisfied, expecting more from their teachers. As it contributes to the literature due to the incipience of studies that address this relationship.