Doutorado em Ciências Contábeis

URI Permanente para esta coleção

http://repositorio.ufes.br/handle/10/17543

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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    A gênese neoliberal da Ifac: profissionalização, legitimidade e memória institucional
    (Universidade Federal do Espírito Santo, 2025-09-29) Rigoni, Bríscia Oliveira Prates; Vasconcelos, Angélica; https://orcid.org/0000-0003-3910-9655; http://lattes.cnpq.br/1074539828825141; Zuccolotto, Robson; https://orcid.org/0000-0002-2629-5586; http://lattes.cnpq.br/5840211354831676; https://orcid.org/0000-0003-0986-078X; http://lattes.cnpq.br/2415440488689175; Moreira, Rafael de Lacerda; https://orcid.org/0009-0006-3239-0690; http://lattes.cnpq.br/4935080818009353; Souza, Eloísio Moulin de; https://orcid.org/0000-0002-0775-7757; http://lattes.cnpq.br/1916608677096976; Andrade, Daniel Pereira; https://orcid.org/0000-0002-5668-0813; http://lattes.cnpq.br/6190661315295358; Silva, Gustavo Melo; https://orcid.org/0000-0002-9792-7288;
    This study originated from concern about how historical processes, actor networks, and discourses mobilised in the years before 1977 contributed to the creation of the International Federation of Accountants (IFAC) as an expression of a new neoliberal rationality in the international accounting field. To address this question, the research aimed to identify how the origins of IFAC's formation are linked to the spread of neoliberalism within accounting institutions. The theoretical framework was based on discussions of neoliberalism and its origins, from the perspectives of Peck (2010) and Slobodian (2021); theories of professionalisation as strategic projects of collective mobilisation, as proposed by Larson (1977), Macdonald (1984, 1995), and Walker (1991, 1995, 2004); and on how history is produced and institutional memory constructed through the exercise of power that silences conflicts, based on Trouillot’s (1995) perspective. The methodological approach was grounded in the epistemology of the Nouvelle Histoire (Bloch, 2002; Burke, 2012), aiming to construct a counter-narrative about IFAC’s genesis. For this purpose, it drew on concepts from microhistory to analyse the connections among individuals in that context, the power relations at play, and how all these elements were concretely articulated, seeking to reveal the tensions and contradictions of the global accounting governance process, often hidden by a neutral and technicist narrative. The results revealed the conflicts of interest surrounding the formation of this organisation, as well as the presence of private interests, mainly those of the large auditing firms, which captured the normative space of accounting to produce a consensus that served their own agendas. Thus, it was possible to demonstrate how the creation of IFAC was a product of neoliberal rationality, which, through this institution, sought to align accounting standards with international market interests. It also became evident how this rationality was reproduced uncritically by a historical narrative that silenced asymmetries and power struggles, presenting the process as apolitical, neutral, and technical, even portraying these as intrinsic characteristics of accounting itself. In this way, historical critique proved capable of exposing what appears natural and universal, revealing how certain institutions become centres of power through the silencing of alternatives and the power relations that structure contemporary society
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    Características individuais e a propensão ao endividamento pessoal: uma análise sobre a ótica comportamental
    (Universidade Federal do Espírito Santo, 2025-08-04) Silva, Emmanuel Marques; Bortolon, Patrícia Maria; https://orcid.org/0000-0001-8087-3837; http://lattes.cnpq.br/6847890114495039; https://orcid.org/0000-0001-8267-2692; http://lattes.cnpq.br/8050663713027392; Sarlo Neto, Alfredo; https://orcid.org/0000-0002-6722-7192; http://lattes.cnpq.br/6622807481766856 ; Moreira, Rafael de Lacerda; https://orcid.org/0000-0001-9963-0114; http://lattes.cnpq.br/4935080818009353 ; Nascimento, Adelson Pereira do; https://orcid.org/0000-0003-3093-5088; http://lattes.cnpq.br/1472669413938036; Costa, Daniel Fonseca; https://orcid.org/0000-0001-6322-5280; http://lattes.cnpq.br/0712067140283067
    This thesis analyzed how individual differences influence the propensity for personal indebtedness from a behavioral economics perspective. It is based on the assumption that financial decisions are not solely determined by economic and demographic factors, but also by personality traits, cognitive biases, and levels of financial knowledge. The proposed theoretical model integrates the Big Five personality traits, the mental accounting bias, and financial knowledge as central variables for understanding debt behavior. The research was conducted through seven complementary articles. The first two consisted of systematic literature reviews aimed at mapping the scientific production related to personal indebtedness and mental accounting, serving as the conceptual foundation for the empirical phase. The following four studies focused on the development and validation of psychometric instruments to measure debt propensity, personality traits, susceptibility to mental accounting, and financial knowledge. Finally, the seventh study examined the relationships among the proposed variables through Structural Equation Modeling (SEM) and robust multiple linear regression analysis. The main findings reveal that Conscientiousness is negatively associated with debt propensity, acting as a protective factor. Conversely, Openness to Experience and Neuroticism show positive relationships with indebtedness. Mental accounting was found to play a moderating role by reducing the effect of Openness to Experience, suggesting that this bias may act as a psychological barrier against excessive debt. On the other hand, financial knowledge was shown to enhance the protective effects of Conscientiousness, functioning as a facilitator of financial self-regulation. The originality of this thesis lies in the theoretical and empirical integration of psychological and economic dimensions into a comprehensive model applied to the Brazilian context. The findings provide relevant contributions to the advancement of academic literature, the development of public financial education policies, and the design of more effective behavioral interventions. As a future perspective, it is suggested that this model be replicated in intergenerational and longitudinal studies to investigate potential differences in debt patterns across Generations Y (Millennials), Z, and Alpha.
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    Efeitos da estratégia de negócios e da competição no mercardo de produtos na relação entre o ciclo de conversão de caixa e o desempenho da empresa
    (Universidade Federal do Espírito Santo, 2025-05-07) Nascimento, Edson Queiroz; Louzada, Luiz Cláudio; https://orcid.org/0000-0002-2626-8203; http://lattes.cnpq.br/9166769626082279; https://orcid.org/0000-0001-7610-7726; http://lattes.cnpq.br/1834095119036145; Reina, Diane Rossi Maximiano; https://orcid.org/0000-0001-9683-9991; http://lattes.cnpq.br/5906583738243906; Santos, Thais Alves dos; https://orcid.org/0000-0002-0013-7504; http://lattes.cnpq.br/2136423712023477; Menezes, João Paulo Calembo Batista; https://orcid.org/0000-0002-4739-839X; http://lattes.cnpq.br/1741363126933254; Gonçalvez, Márcio Augusto; http://lattes.cnpq.br/1295685039791681
    This thesis investigates the effects of business strategy (BS) and product market competition (PMC) on the relationship between the cash conversion cycle (CCC) and firms' superior performance. Structured into three articles (chapters), each chapter provides important and complementary contributions to business strategy theory and financial management, with particular emphasis on Chapter 4, which explores dual moderation—an important methodological innovation, as highlighted by da Silva and Vieira (2018), that remains underexplored in the fields of Accounting and Business Administration. In Chapter 2, the specific and combined effects of business strategy and CCC on firms' superior performance are analyzed. Using a sample of firms listed on B3 from 2001 to 2021 and employing logistic regression models clustered by sector and year, the results demonstrate that firms with conservative CCC management are more likely to achieve superior performance. Additionally, firms with prospector strategies outperform those with defender strategies. The study also highlights that the combination of a business strategy with conservative working capital management enhances the chances of superior performance, emphasizing the role of financial slack as a facilitator of this strategic-operational alignment. Chapter 3 focuses on the moderating role of product market competition (PMC) in the relationship between CCC and superior performance. Based on 1,593 firm-year observations from 2001 to 2021 and using logistic regression models, the results indicate that PMC significantly influences the CCC performance relationship. In highly competitive markets, aggressive CCC management increases the likelihood of achieving superior performance due to the pressure for operational efficiency. In contrast, in markets with low competition, conservative CCC management is more effective. The study also shows that financial slack influences this relationship, reinforcing its importance within the firm’s context. Chapter 4 presents the main contribution of this thesis: the analysis of the dual moderation of business strategy and PMC in the CCC performance relationship. Using the same sample and methodology as in previous chapters, the study reveals that CCC effectiveness is conditioned by the interaction between business strategy choices and the competitive environment. In low-competition markets, a defender strategy combined with conservative CCC management leads to better performance, whereas in highly competitive markets, a prospector strategy with aggressive CCC management is more efficient. The analysis of CCC components highlights that receivables and payables management amplifies its effects under dual moderation, while inventory management is attenuated in high-competition settings. These results align with contingency theory, resource based theory, and agency theory, demonstrating that superior performance results from the integration of internal resources, strategic positioning, and alignment with the competitive environment. By testing the dual moderation between business strategy and product market competition, this thesis advances the understanding of how firms can optimize their cash conversion cycle to achieve superior performance, contributing to the literature by providing empirical evidence on the dynamic interaction between strategy and competition
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    Litigiosidade tributária e o comportamento dos analistas : impactos no otimismo, na acurácia e nas recomendações de investimentos
    (Universidade Federal do Espírito Santo, 2025-06-11) Araújo, Maurílio Arruda de; 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/0000-0003-0175-6072; http://lattes.cnpq.br/9545691003416502; Reina, Donizete ; https://orcid.org/0000-0001-6217-2324; ttp://lattes.cnpq.br/6775492728267435; Moreira, Rafael de Lacerda ; https://orcid.org/; http://lattes.cnpq.br/4935080818009353; Bispo, Jorge de Souza ; https://orcid.org/0000-0002-1845-2473; http://lattes.cnpq.br/9357659868811983; Gatsios, Rafael Confetti ; https://orcid.org/0000-0003-4364-7157; http://lattes.cnpq.br/5432465387302084
    This study aimed to investigate whether the uncertainties arising from tax litigation alter the expectations of financial analysts, based on an average sample of 192 Brazilian publicly traded companies – listed on B3, in the period from 2009 to 2023. Employing panel data models with fixed and random effects and Pooled OLS, corroborated by the Hausman, Chow and Breusch-Pagan tests and analyzing data from renowned sources, such as Comdinheiro, Economatica and Refinitiv Thomson Reuters Eikon, this study identifies a significant and non-negligible impact of tax litigation on errors, accuracy and analysts' recommendations regarding earnings forecasting. In addition, the survey identified that the service sector slightly presents the highest tax litigation among the economic sectors, while the trade sector presented the lowest; Companies that reported large losses, on the other hand, tend to have greater tax litigation. It can be inferred from the results that the uncertainty generated by tax litigation is associated with a reduction in the optimistic bias of analysts, leading to pessimism/conservatism due to the perception of risk due to uncertainties and ambiguities in the disclosures of tax contingencies – presenting a significant increase in accuracy and, consequently, a decrease in forecast error. In addition, it was identified that tax litigation influences the recommendations for the optimistic aspect, that is, analysts issue optimistic recommendations when including it in their assessments. Regarding the variations in recommendations over time, it can be seen that analysts tend to be more pessimistic. These crucial findings underscore the urgent need for proactive and strategically tuned tax management to improve the accuracy of financial forecasting, emphasizing the importance of integrating deep tax considerations into financial and investment strategies. Contributing significantly to the existing literature, this work seeks to generate new perspectives for future research on effective tax risk management and its decisive influence on business strategies. In the end. The detailed analysis was able to demonstrate that tax litigation represents a crucial factor that must be considered in the assessment of risks and in the formulation of effective financial strategies, aiming to optimize financial performance and mitigate the associated risks, reinforcing the importance of an integrated and strategic approach in tax management
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    Gerenciamento de resultados em instituições financeiras brasileiras : análises sob a perspectiva da teoria da escolha pública e da teoria dos ciclos políticos
    (Universidade Federal do Espírito Santo, 2025-04-16) Nascimento, Schleiden Pinheiro; Macedo, Marcelo Alvaro da Silva; https://orcid.org/0000-0003-2071-8661; http://lattes.cnpq.br/4195343422847965; https://orcid.org/0000-0002-4658-5636; http://lattes.cnpq.br/2542494473887889; Reina, Donizete ; https://orcid.org/0000-0001-6217-2324; http://lattes.cnpq.br/6775492728267435; Zuccolotto, Robson; https://orcid.org/0000-0002-2629-5586; http://lattes.cnpq.br/5840211354831676; Queiroz, Dimas Barrêto de ; https://orcid.org/0000-0002-8511-3420; http://lattes.cnpq.br/1286586781177803; Dantas, José Alves ; https://orcid.org/0000-0002-0577-7340; http://lattes.cnpq.br/4292408391743938
    This thesis, composed of three studies, aims to analyze the existence of earnings management practices in Brazilian public financial institutions from the perspective of Public Choice Theory and Political Cycles Theory. The theoretical contribution of this research lies in linking the fields of accounting and political science. To delimit the scope of the study, financial institutions operating in Brazil between 2002 and 2023 were considered, provided they had at least ten years of data within this period. The methodology, with a quantitative approach using panel data with fixed effects and robust regression, was based on the application of two-stage econometric models. The positive relationship between the discretionary portion of the Loan Loss Provisions (LLP) and accounting earnings (excluding LLP) indicates the presence of earnings management among Brazilian financial institutions in general, through the practice of income smoothing via LLP. On the other hand, in public financial institutions, this relationship is negative, suggesting the adoption of Take a Bath or Big Bath Accounting practices. No evidence was found of earnings management in relation to political cycles. However, regarding earnings management from the perspective of political ideology, the findings suggest that right wing governments adopt earnings management practices like those of financial institutions in general, while left-wing governments follow practices more aligned with public financial institutions. All three studies converge in recognizing the centrality of discretionary LLP as a key instrument of earnings management in the banking sector. Both in the general context and in the specific analysis of public financial institutions, the discretion associated with this provision emerges as a relevant accounting practice influenced by institutional, economic, and political factors. This convergence reinforces the methodological robustness of the studies and their contribution to academic literature on the topic. Considering the limitations of this research, a qualitative approach is recommended for future studies to capture aspects not observed in the quantitative analyses