13 documents found, page 1 of 2
Analysis of corporate governance disclosure: a study on brazilian companies
Oliveira, Marcelle Colares; Ceglia, Domenico; Lima, Lais Silva; Ponte, Vera Maria RodriguesThis study aims to compare Brazilian legislation to United Nations’ international recommendation with respect to the influence of each on the disclosure level of Brazilian companies’ CG practices. The theoretical approach is institutional theory. It is an exploratory study because CG disclosure is an insufficiently studied phenomenon in the light of institutional theory. The research amounts to a qualitative bu...
The Influence of Dividend Policy on Market Value: Evidence in Brazilian Companies
Viana Junior, Dante Baiardo Cavalcante; Marques, Daianny Batista; Domingos, Sylvia Rejane Magalhães; Ponte, Vera Maria RodriguesBased on the Dividend Relevance Theory, this study investigated the relationship between the dividend policy and the market value of the companies listed on the BM&F Bovespa. We performed correlation tests between the variables analyzed and multiple regression with data in a balanced panel. Data from 189 companies were analyzed referring to the period from 2009 to 2014. As a proxy for the market value depe...
Determinantes da divulgação de informações de risco de mercado por empresas não...
Costa, Benedito Manoel do Nascimento; Leal, Paulo Henrique; Ponte, Vera Maria RodriguesResumo Neste estudo teve-se como objetivo identificar os fatores determinantes do nível de observância de empresas não financeiras às exigências de divulgação definidas no CPC 40 (R1). Nesse sentido, foram analisadas as notas explicativas das 113 empresas não financeiras listadas no segmento Novo Mercado da BM&FBovespa, referentes ao exercício social de 2013. Trata-se de estudo descritivo com abordagem qual...
PERFORMANCE INDICATORS AND MARKET VALUE: AN ANALYSIS ON THE COMPANIES LISTED IN...
Oliveira, José Felipe da Rocha; Viana Junior, Dante Baiardo Cavalcante; Ponte, Vera Maria Rodrigues; Domingos, Sylvia Rejane MagalhãesThe study investigated the relationship between the performance indicators and the market value of the BM&FBovespa listed companies by analyzing six performance variables (ROA, ROE, Net Margin, EBITDA and EBITDA margin) through Pearson correlation and multiple linear regressions with panel data. In order to meet the general objective proposed, the following specific objectives were adopted: (i) to investiga...
POLÍTICAS DE DIVIDENDOS: UM ESTUDO COMPARATIVO ENTRE EMPRESAS BRASILEIRAS E NOR...
Viana Junior, Dante Baiardo Cavalcante; Ponte, Vera Maria RodriguesA política de dividendos das empresas apresenta-se como um componente de relevante importância nas organizações dado os seus impactos financeiros para as organizações e investidores. O presente estudo investiga os determinantes da política de dividendos de 105 companhias, sendo 58 brasileiras, listadas na BM&FBovespa, e 47 estadunidenses, listadas na bolsa de valores de Nova Iorque (New York Stock Exchange ...
Dividend policy and cash flows: a study in the light of the Theory of Signs
Viana Jr., Dante Baiardo Cavalcante; Ponte, Vera Maria RodriguesThe present study investigates, from the perspective of the Theory of Signs, the relationship between the distribution of dividends and the future cash flows of 47 companies listed on the BM&FBovespa between 2007 and 2013, containing 329 observations. This is a study of descriptive and exploratory nature, with respect to their goals, and quantitative approach, to the extent that the data collected were subjecte...
ADERÊNCIA AO DISCLOSURE RELATIVO À AJUSTE A VALOR PRESENTE NAS EMPRESAS LISTADA...
Sousa, Falber Cristiano Oliveira de; Mapurunga, Patrícia Vasconcelos Rocha; Ponte, Vera Maria RodriguesThis research had two main objectives: to upraise the degree of compliance with the guidelines of disclosure set out in CPC 12 by companies listed on the Stock Exchange, Commodities and Futures Exchange (BM&FBovespa) and identify incentives able to explain the adherence of firms to disclosure beyond the normative requirement. Therefore, from the normative, was constructed metric containing 17 items subject ...
IMPACT OF ADOPTION OF IFRS IN THE CONSOLIDATED STATEMENTS OF BANKS LISTED ON TH...
Farias, José Barbosa de; Ponte, Vera Maria Rodrigues; Oliveira, Marcelle Colares; De Luca, Márcia Martins MendesThe study investigated the impact of adopting IFRS on the representation of the situation equity, economic and financial banks listed on the BM&FBovespa. The sample collected 18 banks that reported its consolidated financial statements of 2010 in the IFRS and GAAP standards. Were observed significant differences in indicators Liquidity and Credit Portfolio Quality, indicating that the financial statements p...
Income Smoothing: um estudo após a adoção do IFRS no Brasil
Domingos, Sylvia Rejane Magalhães; Lima, Sarah Mesquita; Ponte, Vera Maria RodriguesThe present study aims to investigate whether or not the companies listed at the BM&FBovespa manage their earnings by income smoothing. To reach this goal, an analysis of specific accrual accounts was performed. The sample comprises the 100 largest companies listed in the ranking of the 2012 edition of the Exame Magazine “Maiores e Melhores”. Data analyzed are from 2008-2011 exercises. Based on this analysis, o...
Income Smoothing : um estudo após a adoção do IFRS no Brasil
Domingo, Sylvia Rejane Magalhães; Lima, Sarah Mesquita; Ponte, Vera Maria RodriguesO presente estudo objetiva investigar se as companhias listadas na BM&F Bovespa gerenciam resultados por income smoothing. Para tanto, foi realizada a análise de contas específicas (specificaccruals),. A amostra reúne as 100 maiores companhias listadas no ranking da edição de 2012 da Revista Exame Maiores e Melhores. Os dados analisados compreendem os exercícios de 2008 a 2011.A partir desta análise, pôde-s...