Mestrado em Ciências Contábeis

URI Permanente para esta coleção

http://repositorio.ufes.br/handle/10/17544

Nível: Mestrado Acadêmico
Ano de início: 2010
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=1477

Navegar

Agora exibindo 1 - 7 de 7

Accounting conservartism, debt contract and operating cycle
(Universidade Federal do Espírito Santo, 2019-09-18) Barino, Humberto Pigozzo Martins; Almeida, Jose Elias Feres de; https://orcid.org/; http://lattes.cnpq.br/0351268814121118; https://orcid.org/0000-0001-8402-041X; http://lattes.cnpq.br/3083528376374654; Marques, Vagner Antonio; https://orcid.org/0000000172104552; http://lattes.cnpq.br/8704491263853222; Costa, Cristiano Machado; https://orcid.org/0000-0001-9130-2562; http://lattes.cnpq.br/7188849602769313; Verdi, Rodrigo dos Santos; https://orcid.org/; http://lattes.cnpq.br/
This study examines how leverage combined with the length of the operating cycle moderate the effect of conditional conservatism.I use a sample of U.S.firms and, alternatively, a sample of Brazilian firms.I estimate regressions with firm and year fixed-effects and show that longer operating cycles in highly leveraged firms reduce conservatism in the financial reporting, while longer operating cycles increase the conservatism in lower leveraged firms. Also, firms with shorter operating cycles increase the conservatism in highly leveraged firms, while lower leveraged firms with shorter operating cycles report less conservatively their accounting figures. My findingssuggest that debt drives the conservatism as in prior findings and show that the length of the operating cycle adds incremental information. Strengthen prior studies, my findings are in accordance with the accounting conservatism literature andextendprior literature that conservatism is a response to idiosyncratic uncertainty and that information quality are determined for firm specific characteristics.
COVENANTS CONTÁBEIS E GERENCIAMENTO DE RESULTADOS: EVIDÊNCIAS A PARTIR DA INSTRUÇÃO NORMATIVA DA CVM Nº527/12
(Universidade Federal do Espírito Santo, 2020-12-18) Lopes, Mariana Borges; Almeida, Jose Elias Feres de; https://orcid.org/; http://lattes.cnpq.br/0351268814121118; https://orcid.org/; http://lattes.cnpq.br/; Scalzer, Rodrigo Simonassi; https://orcid.org/; http://lattes.cnpq.br/8730846229293621; Beiruth, Aziz Xavier; https://orcid.org/; http://lattes.cnpq.br/
This study uses CVM Normative Instruction (IN nº527/12), which deals with the voluntary disclosure of EBITDA, as an exogenous shock to the environment of debt contracts to investigate the effect of normative change on earnings management practices via dis
Custo de capital e investimentos corporativos: um estudo de empresas brasileiras de capital aberto
(Universidade Federal do Espírito Santo, 2019-07-31) Xavier, Rodolfo Weber Silva; Bortolon, Patricia Maria; https://orcid.org/0000000180873837; http://lattes.cnpq.br/6847890114495039; https://orcid.org/0000-0003-3253-9003; http://lattes.cnpq.br/4680175176167968; Almeida, Jose Elias Feres de; https://orcid.org/; http://lattes.cnpq.br/0351268814121118; Azevedo, Vitor Goncalves de; https://orcid.org/; http://lattes.cnpq.br/4215502061523996
Investment decisions that generate wealth for shareholders and maximize firm value usually need to consider the cost of capital to be employed. By proposing an analysis of the cost of capital influence on firms corporate investment it is possible to provide information on how investment decisions are influenced by the cost of capital. In this study the model proposed by Frank and Shen (2016) is used to evaluate the impact of the cost of capital on firms corporate investment within Brazilian companies traded at Sao Paulo Stock Exchange (B3). The sample is composed of 399 companies with annual accounting data between 2005 and 2018. The econometric model relates cost of capital and cash flow with investments and uses regressions with panel data. For the calculation of the Weighted Average Cost of Capital (WACC), two models are used for the components of cost of equity: General Capital Asset Pricing Model (GCAPM) and Implied Cost of Capital (ICC). The ICC estimate is based on Hou et al. (2012), which uses regression techniques from accounting data to forecast earnings, and from these forecasts estimate the implied cost of capital. We conclude that the WACC has significant and negative impact on investments. In addition, we conclude that when the WACC is estimated using the ICC, it has a greater impact on the association with the investment, and the ICC can better capture the relation between the cost of capital and investments in Brazilian companies. The approach adopted in this study allow us to understand the application of the ICC calculation model from accounting data, different from usual models based on analysts’ forecasts. This methodology is a viable and interesting alternative to estimate the implied cost of capital in developing markets, characterized by greater information asymmetry and few companies covered by market analysts.
Gerenciamento de resultados mediante decisões operacionais e sustentabilidade corporativa no Brasil
(Universidade Federal do Espírito Santo, 2016-12-21) Cunha, Estephanye Paganotti da; Campos, Gabriel Moreira; https://orcid.org/0000-0001-5283-2894; Nossa, Valcemiro; Almeida, Jose Elias Feres de
The objective of this dissertation is to analyze the relationship between earnings management through operational decisions and factors of corporate sustainability of non-financial companies listed on BM&FBOVESPA. The detection of earnings management for operational decisions is by means of the waste (errors) of the regression and represent an abnormal level of real activities of the company, so they are a proxy for this form of management (Paulo, 2007). In a review of the literature on this theme, it was found that there is a gap in research on earnings management in the context of Corporate Sustainability, given that there are few studies that address the theme and the results are divergent. Thus, in this study, we used a sample totaling 1445 observations in the period from 2005 to 2015, collected by system Comdinheiro. For the operationalization of the research, made use of the regression analysis by the model Pooled Ordinary Least Squares (POLS) panel, with standard errors robust cluster by sector and year. The results obtained, suggest there is no relationship between the practice of earnings management through operational decisions and the entry of companies in the ISE portfolio analysis, however, between the variables related to factors of corporate sustainability, it was verified positive relationship in the three models of operational manipulations used between the disclosure of corporate sustainability based on the GRI and results management through operational decisions. It is concluded that the entry of companies in the ISE portfolio does the influences in manipulate their operating results, and this finding corroborates the study by Silva (2014). However, the data indicate that the companies use corporate sustainability in order to practice earnings management through operational decisions, as well as identifies himself in the research of Prior, Port and Tribó (2008); Salewski and Zülch (2014); Heltzer (2011) and Beuren and Rodrigues Junior (2014)
IDADE DOS CONSELHEIROS DE ADMINISTRAÇÃO E QUALIDADE DA INFORMAÇÃO CONTÁBIL NO BRASIL
(Universidade Federal do Espírito Santo, 2020-12-21) Vasconcellos, Edipo Ferreira de; Almeida, Jose Elias Feres de; https://orcid.org/; http://lattes.cnpq.br/0351268814121118; https://orcid.org/; http://lattes.cnpq.br/; Reina, Diane Rossi Maximiano; https://orcid.org/0000000196839991; http://lattes.cnpq.br/5906583738243906; Martins, Vinicius Gomes; https://orcid.org/; http://lattes.cnpq.br/
The main functions of the board of directors are the monitoring and the strategic direction of company executives. The attributes of the board can directly affect the quality of the financial statements. This study investigates the effect of the age of th
O EFEITO DAS REAPRESENTAÇÕES DAS DEMONSTRAÇÕES FINANCEIRAS SOBRE O PREÇO DAS EMPRESAS BRASILEIRAS LISTADAS NA B3
(Universidade Federal do Espírito Santo, 2021-05-15) Santos, Kleyverson Leonardo dos; Marques, Vagner Antonio; https://orcid.org/0000000172104552; http://lattes.cnpq.br/8704491263853222; https://orcid.org/; http://lattes.cnpq.br/; Almeida, Jose Elias Feres de; https://orcid.org/; http://lattes.cnpq.br/0351268814121118; Bispo, Oscar Neto de Almeida; https://orcid.org/; http://lattes.cnpq.br/
The purpose of this study was to analyze the effect of restatements of the financial statements on the market value of Brazilian companies listed on B3. To achieve these objectives, descriptive statistics, test of difference between means / medians, cor
RELAÇÃO ENTRE AGRESSIVIDADE FISCAL E O NÍVEL DE INVESTIMENTO
(Universidade Federal do Espírito Santo, 2019-07-11) Marchesi, Rodolfo Fabriz; Zanoteli, Eduardo Jose; https://orcid.org/; http://lattes.cnpq.br/1290865242019993; https://orcid.org/; http://lattes.cnpq.br/; Souza, Antonio Artur de; https://orcid.org/; http://lattes.cnpq.br/; Almeida, Jose Elias Feres de; https://orcid.org/; http://lattes.cnpq.br/0351268814121118; Vallim, Carlos Roberto; https://orcid.org/; http://lattes.cnpq.br/
abstract

Navegar

Navegando Mestrado em Ciências Contábeis por Autor "Almeida, Jose Elias Feres de"

Resultados por página

Opções de Ordenação