Caroline Sulzbach Pletsch

Efeito da gestão familiar na avaliação do desempenho da empresa: evidências do Brasil

This research aims to verify the effect of family management in performance evaluation of Brazilian publicly traded companies belonging to the cyclical consumer sector listed in Brazil, Bolsa, Balcao (B3). For that, a descriptive, documentary research was conducted with a quantitative approach through the use of Multiple Linear Regression. The period of analysis comprised the years from 2012 to 2016. The study sample consisted of 34 Brazilian family companies and 66 non-family companies, totaling the 100 companies classified in the cyclical consumption sector. The results revealed differences between the family and unfamiliar companies regarding the accounting performance, since this variable was related in a significant and positive way with the performance measured by the ROA proxy. This result suggests that family companies seek over the years to improve the value of assets, since the higher the book performance, the more investors will be interested in family firms with expectations of long-term returns. Other evidence worth mentioning is the relationship between the size of the company and the market and accounting performance of family and non-family companies. In family firms, this finding indicates that the size of the company is related to these companies in the cyclical consumption sector, since they tend to be more efficient in the use of their assets, presenting a positive relation with performance. It is concluded that the market performance, as measured by the Tobin Q proxy, was one of the main measures of performance that lead companies to a high organizational performance.

A INFLUÊNCIA DA AVALIAÇÃO DE DESEMPENHO NA GESTÃO DE ENTIDADES DO TERCEIRO SETOR

The aim of the study was to demonstrate how the performance appraisal influences the management of third-sector organizations. In order to meet this goal, the study was conducted by means of multihulls in six foundations of teaching and research in the state of SC, analyzing the documents provided by prosecutors of Santa Catarina, by prior request via e-mail the financial statements of 2012. Still, it was a descriptive qualitative research. Results showed that the Foundations A and B, were destroying socioeconomic value, rather than adds it to the society and the Foundations C, D, E and F, showed positive values​​, which adds socioeconomic value. In this sense, the methodology SROI contributed to verify the financial and social values ​​of the six foundations, as well as areas that need improvement.

Determinantes do Reconhecimento das Perdas por Impairment do Goodwill

This study aimed to verify the determinants of goodwill impairment (GOODWIMP) loss recognition in Brazilian companies. For this, a descriptive and documentary study was carried out in which information was collected from databases and explanatory notes using a quantitative approach. The study sample was comprised of Brazilian companies listed on the Thomson database, totaling 91 companies and 346 observations. Data were collected from 2011 to 2014. For the treatment and analysis of the data, logistic regression with panel data was used. The results show that the factors change in management (CHMAN), book-to-market (BM), number of cash generating units (CGU), variation in return on assets (ΔROA) and goodwill (GOODW) were significant in determining GOODWIMP losses. These findings indicate that in addition to economic factors, managers’ actions are associated with the recognition of such losses, which can be characterized as incentives for earnings management (EM) practices. Therefore, it is generally concluded that the GOODWIMP losses recognized in the companies analyzed may not only have been used to reduce their assets to recoverable amounts, but also to achieve results consistent with the objectives of managers.

Evidenciação de emissões ambientais em empresas brasileiras

This study aimed to analyze how the disclosure of environmental issues in Brazilian companies occurs. Thus we carried out a descriptive, documentary approach and qualitative research. The study population was composed of 100 Brazilian companies listed in IBrX100 BM&FBovespa and the sample included 31 companies in 2010, 33 in 2011 and 43 in 2012 analyzed the content relating to environmental issues Sustainability Reporting and yet, a ranking of the level of disclosure of environmental emissions of the analyzed companies was conducted. The results showed that the majority of Brazilian companies has no sustainability reports available, and those that had the reports available with respect to emissions, most releases data on descriptive and quantitative way. Regarding the rankings, the company P. Acucar was the one that stood out because it cares about the environment and disseminates information on environmental emissions. Most companies shows information about the destructive emissions of the ozone layer and emission of Nox and Sox. Finally, most Brazilian companies do not disclose data on the reduction of these emissions.

CONTRIBUIÇÃO DO MOBILE LEARNING PARA O CURSO DE CIÊNCIAS CONTÁBEIS: UMA VISÃO DO ALUNO

O presente estudo tem por objetivo verificar a contribuicao do mobile learning para o curso de Ciencias Contabeis, sob a visao do aluno. Foi realizada uma pesquisa descritiva, de levantamento de dados, com abordagem qualitativa. A coleta de dados ocorreu por meio de questionario. A amostra compreendeu 37 alunos iniciantes e 24 alunos concluintes do curso de Ciencias Contabeis de uma Universidade do Vale do Itajai, estado de Santa Catarina. Os resultados demonstraram que os dispositivos moveis contribuem na busca de informacoes e esclarecimento de duvidas de uma forma rapida, objetiva, facil e simples, ao permitir acesso as informacoes em qualquer lugar e em qualquer momento. Os alunos da amostra do estudo utilizam dispositivos moveis para auxiliar no processo de aprendizagem, o que pode ser explorado pelos professores.

ESTRATÉGIAS COMPETITIVAS E DESEMPENHO ECONÔMICO-FINANCEIRO DE EMPRESAS BRASILEIRAS

This study aimed to analyze to what extent the competitive strategies, according to the typology of Miles and Snow, explain the financial performance of Brazilian companies in the non-cyclical consumer sector. The sample consists of 39 companies in the non-cyclical consumer sector, listed on BM & FBOVESPA, in the 2013 period, which had all the data necessary for the research. For data analysis, we used the nonparametric Kruskal-Wallis. It concludes that the business strategies partly explain the economic and financial performance measures of the analyzed companies, with significance in profitability indicators in equity and current liquidity. Companies that adopt prospector strategy, tend to get higher returns on equity, and those who adopt analytical strategy may have better indicator of current liquidity. On the other hand, companies with reactive strategy tend to have less performance than return on equity and current liquidity.

Estratégia mista da teoria dos jogos: formação de ranking empresarial

O objetivo deste estudo foi verificar o ranking das empresas de telecomunicacoes e de seus indicadores economicos financeiros utilizando a estrategia mista da teoria dos jogos. Tambem se utilizou a correlacao de Kendall para verificar alternância de posicoes no ranking das empresas e dos indicadores. Trata-se de um estudo descritivo, documental e quantitativo. Os dados foram coletados na base de dados Economatica. Os resultados evidenciaram que houve pouca alternância das posicoes das empresas, representando correlacao significante. A correlacao dos indicadores foi forte e significante, por ter pouca alternância de posicoes. Os indicadores ROI, liquidez geral e liquidez corrente apresentaram-se como principais oponentes das empresas, uma vez que possuem importantes informacoes economico-financeiras, podendo comprometer o desempenho das empresas no mercado ao nao possuirem bons valores.

INFLUÊNCIA DA AUDITORIA SOBRE O GERENCIAMENTO DE RESULTADOS

O gerenciamento de resultados tem sido alvo de pesquisas nos ultimos anos com o objetivo de se verificar suas causas e consequencias. Diversos organismos vem criando normas e estruturas de governanca corporativa de forma mais robusta, a fim de diminuir tal pratica. Neste contexto, o objetivo deste estudo foi analisar a influencia da auditoria sobre o gerenciamento de resultados. A metodologia utilizada foi descritiva, documental e quantitativa. A amostra compreendeu 106 empresas listadas no Segmento Novo Mercado da BM&FBovespa, no periodo de 2010 a 2012. Para a consecucao da analise dos dados foram utilizadas tecnicas estatisticas, como regressao linear multipla para o calculo dos accruals discricionarios por meio do modelo KS, e correlacao de Pearson, a qual possibilitou a verificacao da relacao entre as variaveis do estudo. Os resultados demonstraram que as empresas de auditoria Big Four possuem relacao negativa com o gerenciamento para o aumento do resultado. Constatou-se, que a auditoria independente realizada por Big Four nas empresas e no periodo analisado inibiu o nivel de gerenciamento de resultados, desde que tal pratica seja para o aumento do resultado. A auditoria independente apresentou atuacao mais forte para a diminuicao do gerenciamento de resultados, ao se comparar com o comite de auditoria interna.