27 documents found, page 1 of 3
Corporate transparency and performance: what is the role of women in this relat...
Alves de Freitas, Verivaldo; Elmiro Gomes Loiola de Oliveira, Messias; Trindade Medeiros, Jislene; De Luca, Márcia Martins MendesPurpose: In this study, we investigated the influence of female board membership on the relationship between corporate transparency and performance in Brazilian public firms. Methodology: The sample of this empirical-analytical study included 297 non-financial firms traded on B3 in the period 2015-2019. The data were analyzed with Student’s t test, the Mann-Whitney test and regressions on panel data. Results: F...
Corporate transparency and performance: what is the role of women in this relat...
Freitas, Verivaldo Alves de; Oliveira, Messias Elmiro Gomes Loiola de; Medeiros, Jislene Trindade; De Luca, Márcia Martins MendesPurpose: In this study, we investigated the influence of female board membership on the relationship between corporate transparency and performance in Brazilian public firms. Methodology: The sample of this empirical-analytical study included 297 non-financial firms traded on B3 in the period 2015-2019. The data were analyzed with Student’s t test, the Mann-Whitney test and regressions on panel data. Results: F...
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...
Efficiency of federal-to-state allocation of resources during administrations o...
Silva, Clayton Robson Moreira da; Alves, Roberta Michele Ponte; De Luca, Márcia Martins Mendes; Vasconcelos, Alessandra Carvalho deEfficiency in public spending is a major challenge of public administration. In this study, the efficiency of allocation of federal resources to Brazil’s 27 states (UFs) during the administrations of presidents Lula and Dilma was assessed. To do so, data envelopment analysis (DEA) to the constant returns to scale model (Charnes, Cooper and Rhodes, 1978), known as CCR model, and the variable returns to scale mod...
Editorial número temático Fraudes e Corrupção: o que Contabilidade e Organizaçõ...
Ribeiro, Maisa de Souza; De Luca, Márcia Martins Mendes; Azevedo, Ricardo Rocha de-
Editorial
Ribeiro, Maisa de Souza; De Luca, Márcia Martins Mendes; Azevedo, Ricardo Rocha de
INNOVATION AND PERFORMANCE: AN ANALYSIS OF SUSTAINABLE FIRMS IN BRAZIL AND EUROPE
Santos, José Glauber Cavalcante dos; Vasconcelos, Alessandra Carvalho de; De Luca, Márcia Martins Mendes; Cunha, Jacqueline Veneroso Alves daIn this study we analyze whether the innovation profile of sustainable Brazilian and European firms produces a difference in economic performance. Resource-Based View (RBV) posits that innovation, due to uniqueness and heterogeneity, leads to competitive advantage and improved performance. Data was collected from 78 sustainable firms covering the period 2010-2013 and analyzed with the Mann-Whitney test and the ...
Avaliação ensino-aprendizagem: um estudo na disciplina de monografia no Curso d...
Corrêa, Denise Maria Moreira Chagas; De Luca, Márcia Martins Mendes; Daher, Germana FonteneleCORRÊA, Denise Maria Moreira Chagas; DE LUCA, Márcia Martins Mendes; DAHER, Germana Fontenele. Avaliação ensino-aprendizagem: um estudo na disciplina de monografia no Curso de Ciências Contábeis da UFC. In: CONGRESSO INTERNACIONAL EM AVALIAÇÃO EDUCACIONAL, 5., Fortaleza, 4-6 nov. 2010. Anais... Fortaleza: Imprece, 2010. p. 722-743.; O curso de Ciências Contábeis da Universidade Federal do Ceará (UFC) prevê a el...
Remuneração dos executivos e indicadores de desempenho em empresas participante...
Silva, Régis Barroso; Silva, David Stanhy de Carvalho; De Luca, Márcia Martins Mendes; Vasconcelos, Alessandra Carvalho deResumo: Fundamentado na Teoria da Agência, neste estudo teve-se por objetivo principal analisar a relação entre a remuneração dos gestores de 48 empresas participantes do Ibovespa e seus indicadores de desempenho, utilizando-se dos testes de correlação, análise de correspondência múltipla e regressão. Os resultados evidenciaram a inexistência de correlação significante entre a remuneração dos diretores-executiv...