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Earnings management and restatement of financial results in firms traded on B3
De Luca, Márcia Martins Mendes; Viana, Ana Olívia Batista; Sousa, Karen Davila Freitas de; Cavalcante, Danival Sousa; Cardoso, Vanessa Ingrid da CostaThe information presented in financial statements directly impacts the stakeholders' decision-making. In this context, we intended to verify the relationship between earnings management and the restatements of financial results. In this study, we evaluated whether firms engaging in earnings management are more prone to restate their financial results, based on a sample of 154 firms traded on B3 (Brazilian Stock...
Female Participation in Administration and Accounting Research in Brazil
Maia, Anna Beatriz Grangeiro Ribeiro; Cardoso, Vanessa Ingrid da Costa; Freitas, Ana Rita Pinheiro de; Rebouças, Sílvia Maria Dias PedroObjective: To map female participation in management and accounting research in Brazil.Method: Articles (n=3,552) published in 2016 and 2017 were retrieved from the Spell database. The data were submitted to descriptive statistics (general characteristics and most recurrent subject areas), chi-squared testing and one-way ANOVA (comparisons between Qualis grades) and two-way ANOVA (identification of explanatory ...
Reputação corporativa sob a ótica da sustentabilidade e desempenho superior per...
Cardoso, Vanessa Ingrid da CostaThe intensification of relations between the global markets presents a relevant reflection on organizations, so as to remain in the market, they need to further preserve and improve their image in front of their stakeholders. In this sense, the concept of reputation emerges, being often discussed in the context of organizations and moreover can be understood as the set of organizational attributes developed ove...
ANALYSIS OF THE SCIENTIFIC LITERATURE ON SUSTAINABILITY IN ADMINISTRATION RESEARCH
De Luca, Márcia Martins Mendes; Cardoso, Vanessa Ingrid da Costa; Vasconcelos, Alessandra Carvalho de; Pontes, Ayrton BezerraSustainability has become an increasingly popular topic in administration research projects, with a great number of researchers trying to understand and apply it to the corporate world. The general objective of the present study consists of investigating the theoretical perspectives of scientific production on sustainability in administration present in the annals of the Anpad Meeting and in the “Revista de Ges...
Valor Adicionado e Lucratividade das Empresas Listadas na Revista Exame Maiores...
Scarpin, Jorge Eduardo; Luca, Márcia Martins Mendes De; Cunha, Jacqueline Veneroso Alves da; Dallabona, Lara Fabiana; Cardoso, Vanessa Ingrid da CostaNo contexto corporativo há uma incessante busca pela lucratividade. Logo, a identificação dos fatores inerentes à melhoria dos resultados é fundamental para a tomada de decisão estratégica. Nesse sentido, percebe-se a potencialidade da Demonstração do Valor Adicionado (DVA) na gestão corporativa, tendo em vista que a mesma evidencia a criação e a distribuição da riqueza aos fatores que contribuíram para a criaç...
RELATIOSHIP BETWEEN ENVIRONMENTAL PERFORMANCE AND ECONOMIC PERFORMANCE IN BRAZI...
Alves, José Flávio Vasconcelos; De Luca, Márcia Martins Mendes; Cardoso, Vanessa Ingrid da Costa; Vasconcelos, Alessandra Carvalho deBased on the Signaling Theory and the Legitimacy Theory, the present research aims at investigating the relationship between economic performance and environmental performance in Brazilian and Spanish companies. Additionally, the correspondence between the levels of environmental impact and environmental performance in secondary sector companies was analyzed. It is a descriptive research of quantitative nature ...