Glauco Peres da Silva

Evolução do ensino da contabilidade no Brasil: uma análise histórica

The historical research allows to identify, to rescue and to analyze relevant landmarks of the evolution of the society, in the world and Brazil. An important landmark is the impact of the economic, social and politic occurrences on education, therefore such changes demand most prepared professionals. In function of the displayed one, this work presents the result of research carried through in the areas of Accounting and Economy, on the evolution of the Accounting Education in Brazil, and the impact that some economic, social and politic events had on this evolution. This is a historical, documentary, bibliographical and descriptive research. It was analyzed the nationwide legislation on commercial and Accounting Education in Brazil, from the nineteenth century until the current days. Relevant occurrences in the national scene from the arrival of the Real Family in 1808 had been identifi ed, and the effect that this fact and others that had occurred had on the regulation of the Accounting education in Brazil. The gotten results had allowed to identify as some economic, social and politic occurrences had affected the Accounting education, and the form as the analyzed legislation evolved until the current days.The historical research allows to identify, to rescue and to analyze relevant landmarks of the evolution of the society, in the world and Brazil. An important landmark is the impact of the economic, social and politic occurrences on education, therefore such changes demand most prepared professionals. In function of the displayed one, this work presents the result of research carried through in the areas of Accounting and Economy, on the evolution of the Accounting Education in Brazil, and the impact that some economic, social and politic events had on this evolution. This is a historical, documentary, bibliographical and descriptive research. It was analyzed the nationwide legislation on commercial and Accounting Education in Brazil, from the nineteenth century until the current days. Relevant occurrences in the national scene from the arrival of the Real Family in 1808 had been identified, and the effect that this fact and others that had occurred had on the regulation of the Accounting education in Brazil. The gotten results had allowed to identify as some economic, social and politic occurrences had affected the Accounting education, and the form as the analyzed legislation evolved until the current days.

EARNINGS MANAGEMENT AND ECONOMIC CRISES IN THE BRAZILIAN CAPITAL MARKET

The 2008 economic crisis challenged accounting, either demanding recognition and measurement criteria well adjusted to this scenario or even questioning its ability to inform appropriately entities’ financial situation before the crisis occurred. So, our purpose was to verify if during economic crises listed companies in the Brazilian capital market tended to adopt earnings management (EM) practices. Our sample consisted in 3,772 firm-years observations, in 13 years – 1997 to 2009. We developed regression models considering discretionary accruals as EM proxy (dependent variable), crisis as a macroeconomic factor (dummy variable of interest), ROA, market-to-book, size, leverage, foreign direct investment (FDI) and sector as control variables. Different for previous EM studies two approaches were used in data panel regression models and multiple crises were observed simultaneously. Statistics tests revealed a significant relation between economic crisis and EM practices concerning listed companies in Brazil in both approaches used.La crisis economica de 2008 ha desafiado a la contabilidad, exigiendo criterios de reconocimiento y evaluacion apropiadamente ajustados a ese escenario, o incluso cuestionando su capacidad de informar adecuadamente sobre la situacion economico-financiera de las entidades antes del comienzo de la crisis. Nuestro objetivo ha sido comprobar si durante las crisis economicas las empresas que cotizan en el mercado de capitales brasileno se inclinan a adoptar practicas de gestion de resultados (GR). La muestra esta formada por 3.772 observaciones por empresa/ano, durante 13 anos (de 1997 a 2009). Desarrollamos modelos de regresion, considerando los ajustes discrecionales (discretionary accruals) como proxy de GR (variable dependiente), la crisis como un factor macroeconomico (variable de interes), ROA, market-to-book, tamano, impulso, inversion extranjera directa y sector como variables de control. Al contrario de los estudios anteriores sobre gestion de resultados, se han utilizado dos enfoques en los modelos de regresion de datos en panel y se observaron distintos escenarios de crisis simultaneamente. Las pruebas estadisticas revelaron, en ambos enfoques utilizados, una relacion significativa entre la crisis y las practicas de GR en las companias presentes en Brasil.

A Concentração eleitoral nas eleições paulistas: medidas e aplicações

This article discusses indicators of electoral concentration published in the literature and proposes a new measurement, estimated for the elections to Members of the Brazilian National Congress from the State of Sao Paulo in the last five races (1994-2010). The resulting estimates show that the strategy of concentrating votes among the elected Representatives is less than expected according to the literature and that when the strategy is adopted, it tends to be more regional than local. Finally, the evolution in this indicator over time suggests that there are no clear trends in application of the strategy.

Comments on When is Statistical Significance not Significant

n article titled “When is statistical significance not significant?” was published in this journal. The study echoes countless others which have underlined the dangers of wrongly interpreting the p-value (see Gill (2004) for an overview of such studies). The authors’ main goal is to provide a basis for understanding the logic behind tests of significance and their appropriate role in empirical studies within the social sciences. For this, the authors present four recommendations with universalistic intents: 1) to always graphically analyze data before interpreting the p-value; 2) it is pointless to estimate the p-value for non-random samples; 3) the p-value is highly affected by the sample size; and 4) it is pointless to estimate the p-value when dealing with data on population.We believe that these recommendations do not achieve the intended objectives, even when dealing with very simple examples. This is problematic since the authors intend “to help students to make sense of the appropriate role of the statistics in empirical political

Uma avaliação empírica da competição eleitoral para a Câmara Federal no Brasil

The aim of this paper is to empirically evaluate the electoral competition in the Brazilian election for Congress. The evaluation focused on the regional dimension of electoral competition, what is sustained by concepts such as informal electoral districts (AMES, 2001; 2003) or political hamlets (HUNTER AND POWER, 2007; ZUCCO, 2008). This paper considers electoral results from 1994 to 2010 and uses the imbalance index (TAAGEPERA, 1979) in a timing frame perspective as basic criteria because the Effective Number of Parties does not capture the decentralization of electoral competition. Results suggests that the personal and regional political control is not the rule of political competition in Brazil; the informal district theory lacks of empirical support and, the politicians that are successful in avoiding competition do not always get elected and vary in their power over electorate through time.

A Concentração Eleitoral no Brasil (1994-2014)

Geographical Scattering of Votes in Brazilian Elections (1994-2014) The following article seeks to expand on a new indicator of the geographical scattering of votes presented by Avelino, Biderman and Silva in an article published in DADOS Journal in 2011, extending its use to encompass candidates in Brazilian elections held from 1994 to 2014. The results systematically demonstrate that support for successful candidates was more scattered than that for defeated candidates, with the article’s most original feature lying in the fact that such a finding contradicts theories assuming the predominance of votes for individuals in proportional Brazilian elections.

Preparing the Terrain: Conditioning Factors for the Regionalization of the Vote for Federal Deputy in São Paulo

This article proposes a new interpretation of the regional distribution of votes in the dispute for legislative offices in Brazil. The literature has traditionally understood regionalization to be evidence that politicians deliberately create zones of influences in certain areas. We argue, however, that other dimensions of the Brazilian electoral system, notably the large size and magnitude of electoral districts, reinforce the information that reaches voters and adds value to geographic aspects, such as the home city of the candidates, accounting [...]

Mesmas instituições, mesmos resultados? Comparando o efeito da competição eleitoral sobre os níveis de concentração de votos

O objetivo do artigo e identificar o efeito da magnitude dos distritos eleitorais sobre a concentracao espacial de votos. Usualmente, a magnitude dos distritos e proxy para o nivel de competicao intrapartidaria e esta incentivaria o voto pessoal. Nos estudos sobre o Brasil, assim como em outros trabalhos, o voto pessoal justificou a concentracao regional de votos. Porem, ainda persiste a dificuldade em identificar essa relacao porque, apesar dos distritos possuirem diferentes magnitudes, nao se deve confrontar diretamente os niveis de concentracao de diferentes candidatos. Entretanto, a simultaneidade das eleicoes para o legislativo estadual e federal no caso brasileiro cria um caso de quase-experimento, ao se controlar para as alternâncias dos individuos em concorrer entre cargos ao longo do tempo. Este artigo cobre o periodo de 1998 a 2010 e os resultados indicam que variacoes de magnitude levam a concentracao espacial dos votos, confirmando as expectativas teoricas.

DESAFIOS ONTOLÓGICOS E EPISTEMOLÓGICOS PARA OS MÉTODOS MISTOS NA CIÊNCIA POLÍTICA

L’objectif de ce texte est de discuter l’extension des defis ontologiques et epistemologiques relatifs a l’utilisation de methodes mixtes en science politique. Il existe egalement d’importantes divergences philosophiques et empiriques en ce qui concerne les methodes utilisees, et celles-ci meritent notre attention. D’un cote, les defis philosophiques apparaissent avec la diffusion de l’approche pragmatique et, d’un autre, les questions empiriques naissent de la pluralite technique propre des methodes qualitatives. Nous defendons que cette double dimension eloigne les methodes mixtes des buts qu’elles desirent atteindre.The purpose of this paper is to discuss the extension of ontological and epistemological challenges related to the application of mixed methods in political science. There are important philosophical and empirical disagreements regarding the methodologies involved. On one side, philosophical challenges relate to the acceptance of a Pragmatic approach and, on the other, empirical issues arise with the technical plurality inherent to qualitative methods. It is argued that this double dimension distances the mixed methods of their intended goals.

Gestión de resultados y crisis económica en lo mercado de capitales brasileño

The 2008 economic crisis challenged accounting, either demanding recognition and measurement criteria well adjusted to this scenario or even questioning its ability to inform appropriately entities’ financial situation before the crisis occurred. So, our purpose was to verify if during economic crises listed companies in the Brazilian capital market tended to adopt earnings management (EM) practices. Our sample consisted in 3,772 firm-years observations, in 13 years – 1997 to 2009. We developed regression models considering discretionary accruals as EM proxy (dependent variable), crisis as a macroeconomic factor (dummy variable of interest), ROA, market-to-book, size, leverage, foreign direct investment (FDI) and sector as control variables. Different for previous EM studies two approaches were used in data panel regression models and multiple crises were observed simultaneously. Statistics tests revealed a significant relation between economic crisis and EM practices concerning listed companies in Brazil in both approaches used.La crisis economica de 2008 ha desafiado a la contabilidad, exigiendo criterios de reconocimiento y evaluacion apropiadamente ajustados a ese escenario, o incluso cuestionando su capacidad de informar adecuadamente sobre la situacion economico-financiera de las entidades antes del comienzo de la crisis. Nuestro objetivo ha sido comprobar si durante las crisis economicas las empresas que cotizan en el mercado de capitales brasileno se inclinan a adoptar practicas de gestion de resultados (GR). La muestra esta formada por 3.772 observaciones por empresa/ano, durante 13 anos (de 1997 a 2009). Desarrollamos modelos de regresion, considerando los ajustes discrecionales (discretionary accruals) como proxy de GR (variable dependiente), la crisis como un factor macroeconomico (variable de interes), ROA, market-to-book, tamano, impulso, inversion extranjera directa y sector como variables de control. Al contrario de los estudios anteriores sobre gestion de resultados, se han utilizado dos enfoques en los modelos de regresion de datos en panel y se observaron distintos escenarios de crisis simultaneamente. Las pruebas estadisticas revelaron, en ambos enfoques utilizados, una relacion significativa entre la crisis y las practicas de GR en las companias presentes en Brasil.