Encontrados 23 documentos, a visualizar página 1 de 3
Moderating Effect of Internationalization on the Relationship between Corporate...
Freire, Maria Maciléya Azevedo; Albuquerque Filho, Antonio Rodrigues; Vasconcelos, Alessandra Carvalho de; Fernandes, Jardênia de SouzaObjective: To evaluate the moderating effect of internationalization on the relationship between corporate governance and the republishing of financial statements in a sample of top Brazilian public firms. Method: Information covering the years 2015, 2016 and 2017 was obtained for 97 of the 100 largest Brazilian public firms (according to the market value ranking of ‘Exame Maiores e Melhores’, 2018) and submitt...
Efficency and Productivity of Health Care Spending, Actions and Services in Maj...
Rafael Valério de Oliveira, Antonio; Cavalcante Mota , Samuel; Vasconcelos, Alessandra Carvalho deResearch objective: To evaluate the efficiency and productivity of health care spending, actions and services in the most populous municipalities of the State of Ceará (Brazil), under constitutional amendment 95/2016 (EC95). Teoretical framework: The study addresses the allocation of health care resources, a challenge for municipal managers concerned with the universality of public health care during times of e...
Internal Control Assessment and Size of Public Agencies under the Jurisdiction ...
José Bezerra de Carvalho Ferreira, Glinton; Cavalcante dos Santos, José Glauber; Vasconcelos, Alessandra Carvalho deThis paper analyzes the association between internal control assessment and the size of public agencies under the jurisdiction of the Court of Audit of Ceará (TCE/CE) based on 2016 data from a sample of 57 agencies. Internal control assessment is performed using the forms specified in TCE/CE normative instruction #03/2015, which is based on the framework of the COSO. The contingency variable ‘public agency size...
Ownership concentration and corporate performance of Brazilian firms before and...
Viana Junior, Dante Baiardo Cavalcante; Morais, Cinthya Rachel Firmino de; De Luca, Marcia Martins Mendes; Vasconcelos, Alessandra Carvalho deObjective: To evaluate the influence of ownership concentration on variation in corporate performance before and after initial public offerings (IPO) in firms launched on B3.Methods: Economic and financial information was obtained from the reference forms of 55 firms. Variation in performance was proxied by ROA and ROE two years before vs. two years after IPO. Ownership concentration was proxied by the proporti...
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...
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 ...
Análise de desempenho: ações de internacionalização das universidades Federais ...
Silva, Elane dos Santos; Vasconcelos, Márcia Baima Taleires de; Santos, Maria do Socorro Martins dos; Vasconcelos, Alessandra Carvalho deA internacionalização das Universidades Federais tem sido bastante discutida pelos seus dirigentes e evidencia tendência a se consolidar em breve. Este trabalho tem como objetivo analisar o desempenho das Universidades Federais quanto às ações de internacionalização, por meio de pesquisa documental com tratamento qualitativo dos dados. O levantamento foi realizado nos Relatórios de Gestão disponibilizados nos p...
Organizational culture and performance of foreign firms listed on the NYSE
Parente, Paulo Henrique Nobre; De Luca, Marcia Martins Mendes; Lima, Gerlando Augusto Sampaio Franco de; Vasconcelos, Alessandra Carvalho deFundamentado nos preceitos da teoria da visão baseada em recursos, o estudo investiga a cultura organizacional como recurso estratégico sustentável para o desempenho das empresas estrangeiras listadas na New York Stock Exchange. Analisou-se a cultura organizacional de 141 empresas pela análise textual dos relatórios 20-F apresentados por elas à US Securities and Exchange Commission, entre 2009 e 2014, classific...
Relevância informacional atribuída ao disclosure de gastos com p&d no mercado d...
Espíndola, Andrezza de Albuquerque; Santos, José Glauber Cavalcante dos; Vasconcelos, Alessandra Carvalho deThis paper aimed to analyze the value relevance of disclosing research and development (R&D) expenditures in Brazil’s capital market between 2011 and 2015. The study has a documental and quantitative approach and examined a population of 440 public companies listed in B3. Applying Ohlson’s model (1995), data were collected concerning earnings, net revenue, equity, R&D expenditures (2011-2015) and market value (...
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...