Doutorado em Ciências Contábeis
URI Permanente para esta coleção
Nível: Doutorado
Ano de início: 2019
Conceito atual na CAPES: 4
Ato normativo:
Homologado pelo CNE, Parecer CES/CNE nº 487/2018 (Portaria MEC nº 609, de 14/03/2019), DOU 18/03/2019, Seção 1, p. 63.
Periodicidade de seleção: Anual
Área(s) de concentração: Contabilidade e Controladoria
Url do curso: https://cienciascontabeis.ufes.br/pt-br/pos-graduacao/PPGCC/detalhes-do-curso?id=1483
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- ItemA Convergência da Contabilidade Pública Como Instrumento de Subjetivação Econômica Pelo Neoliberalismo: Uma Análise Foucaultiana(Universidade Federal do Espírito Santo, 2024-04-25) Souza, Frederico Pinto de; Zuccolotto, Robson; https://orcid.org/0000-0002-2629-5586; http://lattes.cnpq.br/5840211354831676; https://orcid.org/0000-0002-3420-9991; http://lattes.cnpq.br/8425220648707104; Silva Junior, Annor da ; https://orcid.org/0000-0003-4124-5277; http://lattes.cnpq.br/6915277167080656; Moreira, Rafael de Lacerda; https://orcid.org/; http://lattes.cnpq.br/4935080818009353; Riccio, Edson Luiz; https://orcid.org/0000-0003-4869-5027; http://lattes.cnpq.br/1540245792957136; Raupp, Fabiano Maury; https://orcid.org/0000-0003-4869-5027; http://lattes.cnpq.br/5713468691984238This thesis, considering the international convergence of public accounting, aims to characterize the arena of convergence of Brazilian public accounting, taking into account the discursive constructions that can be found in the situation and the possible resistance to the process. This thesis argues that national convergence is part of the constitution of neoliberal governmentality, which aims to shape government accountants and employees in general, through the use of accounting, towards a specific subjectivity (homo oeconomicus), establishing mechanisms and practices aimed at silencing other discourses of resistance. In order to achieve the proposed objectives, this thesis is based on Michael Foucault's analytics of power and uses the techniques of Foucauldian discourse analysis and situational analysis. These approaches allowed this thesis to consider the different discursive constructions present in the situation, including those related to resistance. Through the results obtained, it was possible to show that the convergence arena of Brazilian government accounting is characterized by the relationship between different social worlds (regulation, federal public administration, independent audit, international financial institutions and academia) and that the Comitê Permanente para Contabilidade Aplicada ao Setor Público (CP CASP) functions as an important convergence point. It has also been possible to characterize the dominant discourse in the situation and to verify that the convergence is not limited to the provision of accounting information, but is part of the establishment of a neoliberal governmentality that aims to introduce market concepts into the state, shaping the subjectivities of government employees (accountants and others) through competence-based accounting, capable of establishing quantifiable economic criteria that are the new guidelines for public policies. Finally, in the face of this movement, there was a certain resistance on the part of government accountants, who were subordinate to the discourse but unwilling to be submitted to the surveillance mechanisms.
- ItemDinâmicas dos impostos implícitos e ciclo de vida das empresas : uma análise quantitativa das corporações listadas na [B]3(Universidade Federal do Espírito Santo, 2024-02-22) Silva, Raimundo da; Martinez, Antonio Lopo ; https://orcid.org/0000-0001-9624-7646; http://lattes.cnpq.br/7735660007039816; Sarlo Neto, Alfredo ; https://orcid.org/0000-0002-6722-7192; http://lattes.cnpq.br/6622807481766856; https://orcid.org/0000-0003-3746-8945; http://lattes.cnpq.br/; Moreira, Rafael de Lacerda ; https://orcid.org/0000-0001-9963-0114; http://lattes.cnpq.br/4935080818009353; Reina, Donizete ; https://orcid.org/0000-0001-6217-2324; http://lattes.cnpq.br/6775492728267435 ; Rezende, Amaury José ; https://orcid.org/0000-0003-3057-6097; http://lattes.cnpq.br/8601479989110069; Carvalho Junior, César Valentim de Oliveira ; https://orcid.org/0000-0003-0387-0872; http://lattes.cnpq.br/5157332400230339In national and international accounting-tax literature, most research focuses on obtaining evidence related to explicit taxes, with research on implicit taxes being little disseminated. Implicit taxes are conceptualized as lower pre-tax rates of return on investments that used tax incentives. Implicit tax theory further predicts that after-tax rates of return will be the same for all firms, in a perfectly competitive market. However, theory has already demonstrated that there are different levels of implicit taxes, given the existence of markets that are not perfectly competitive. On the other hand, the literature on the life cycle of companies has obtained evidence that profitability is maximized in the mature phase of the life cycle stages, with above-normal profits being generated, which makes competition from other companies more intense. By carrying out quantitative research on Brazilian companies listed on Brasil Bolsa Balcão - [B]3, and based on the interaction between the theory of implicit taxes and the theory of the company life cycle, this thesis sought to obtain evidence that Companies that are in the accounting-financial cycles of introduction, growth, shakeout and decline bear a lower implicit tax burden than companies that are in the accounting-financial cycle of maturity. This thesis also sought to obtain evidence whether companies are able to retain the benefits obtained from the use of tax incentives, given the lower implicit tax burden. In addition to Ordinary Least Squares (OLS), tests were also carried out using Quantile Regression (RQ), to obtain evidence whether the relationship between the various characteristics of the stages of the accounting-financial cycle and the effective tax rate varies with the throughout the distribution and to verify the existence of various levels of implicit taxes. The results obtained corroborated the proposed hypotheses, as well as being in line with the life cycle theory and the implicit tax theory. Thus, the results provided evidence that companies located in the accounting-financial cycles of introduction, growth, shakeout and decline have a lower implicit tax burden than companies in the mature accounting-financial cycle. Still in line with previous studies on implicit taxes, it was also found that companies in the accounting-financial cycles of introduction, growth, shakeout and decline are able to retain (pass on to shareholders) the tax benefits obtained by reducing their tax rates explicit, that is, implicit taxes do not completely eliminate the benefits obtained from the use of tax incentives. Likewise, the existence of several levels of implicit taxes can be seen, which is in line with previous studies, since the general framework of research on 6 implicit taxes supports that the more a market diverges from being perfectly competitive, the lower the proportion of implicit taxes
- ItemViolação gramatical e grau de legibilidade das demonstrações contábeis no Brasil(Universidade Federal do Espírito Santo, 2023-09-22) Rody, Paulo Henrique Amaral; Almeida, José Elias Feres de; http://lattes.cnpq.br/0351268814121118; https://orcid.org/0000-0001-9786-8049; http://lattes.cnpq.br/0694452670714443; Marques, Vagner Antonio; https://orcid.org/0000000172104552; http://lattes.cnpq.br/8704491263853222; Moreira, Rafael de Lacerda; http://lattes.cnpq.br/4935080818009353; Reina, Donizete; http://lattes.cnpq.br/6775492728267435; Santos, Odilanei Morais dos; Pundrich, Gabriel PereiraThe objective of this thesis is to analyze the association between the degree of readability and the level of grammatical violation of financial statements, considering the effects of grammatical violations on the textual quality of information from publicly traded companies listed on Brasil Bolsa Balcão - [B]³. The literature evidence lacks complementation regarding the textual and narrative part of explanatory notes and management reports, respectively, when compared with accounting numbers, considering that both documents are integral parts of the financial statements. In this thesis, the Grammatical Violation proxy is presented as a proxy capable of indirectly measuring the quality of accounting information, within an environment of information asymmetry and conflicts of interest between companies and investors. Grammatical Violation is defined as the presence of violations of grammatical norms, such as errors in punctuation, spelling, agreement and other writing errors in a text. In this thesis, the Grammatical Violation proxy was measured automatically via Python, both for document collection and for processing to generate variables. A low level of Grammatical Violation suggests a high level of quality of the financial statements and this can reduce the risks of misinterpretations by users, which can increase investor confidence in the capital allocation process. The Readability proxy is measured and applied to the same documents and also analyzed via Python. The sample comprises non-financial companies listed in [B]³, from the period 2010 to 2021 (twelve years). According to the numerical properties of the dependent variables, four econometric regression models were estimated using different estimators to increase the robustness of the results. The first model tested the relationship between Readability and Grammatical Violation, the second model tested the relationship between Grammatical Violation and Shareholder Return, the third model analyzed the relationship between Grammatical Violation and Republication of financial statements and the fourth model evaluated the relationship between Grammatical Violation and Results Management. The main results found stand out: the higher the level of Readability, on average, the lower the degree of Grammatical Violation of the companies; the larger the size of the company, on average, the lower the degree of Grammatical Violation of the financial statements; the greater the debt, on average, the greater the degree of Grammatical Violation of the companies' financial statements; companies audited by Big Four have a lower degree of Grammatical Violation of financial statements; the higher the level of Grammatical Violation, on average, the lower the companies' Share Return; companies with a higher level of Grammatical Violation are less likely to republish financial statements; and the higher the level of Grammatical Violation, on average, the higher the companies' level of Earnings Management. This thesis contributes to the literature as one of the few Brazilian studies in the area to use text processing and automation tools to interpret language patterns within the accounting environment. It also contributes by signaling that the level of Grammatical Violation of the financial statements can be used as an indicator of reliable accounting information and credibility, due to the reduction of informational asymmetry, capable of being obtained through this proxy.