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- Campus Samambaia, Campus Colemar Natal e Silva, Campus Aparecida de Goiânia.
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Inclusão e alfabetização financeira no Brasil: um estudo bibliométrico
(Universidade Federal de Goiás, 2024-07-17) Bezerra, Vitor Gabriel Rodrigues; Borges Júnior, Dermeval Martins; Santos, Geovane Camilo dos; Borges Júnior, Dermeval Martins; Costa, Tatiane Bento da
This study aimed to investigate scientific research on the topics of literacy and financial inclusion published in the Scientific Journals Electronic Library (SPELL) database. The period under analysis was between 2013 and 2023. The keywords used to collect the articles were: “financial literacy” and “financial inclusion” in the titles or abstracts, in Portuguese. 61 articles were selected to compose the sample. In order to raise the profile of scientific production on these topics, research with a quantitative approach, of an exploratory nature, was carried out, based on secondary sources, through a bibliometric analysis. Regarding the productivity of journals, data analysis demonstrated that eleven journals were responsible for 44.26% of publications, in a total of 45 journals. This suggests that publications are concentrated in a small group of more active journals. Regarding productivity over the years, it is noted that the majority of articles were published from 2016 onwards, with a peak in 2023 with eleven publications. Regarding the productivity of authors, Kelmara Mendes Vieira (Federal University of Santa Maria) stands out as the most influential author with seven publications. Regarding the focus of the research, it was noticed that almost half of the publications, around 46%, addressed behavioral factors. As a contribution, this research reduced a significant gap by promoting detailed and recent bibliometric research on the topics of literacy and financial inclusion, given that there are few bibliometric studies that specifically address financial inclusion.
Análise de carteiras compostas por ações de empresas de setores potencialmente poluidores: há um prêmio de retorno?
(Universidade Federal de Goiás, 2024-07-18) Camargo, Pedro Henrique Grizelak Ferreira.; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Moura, Paulo Junio Pereira de; Machado, Lúcio de Souza
This study aimed to examine the returns of portfolios composed of stocks from companies in potentially polluting sectors, as defined by Law 10,165 of 2000, and compare them with portfolios composed of non-polluting companies. The research adopted a quantitative and descriptive methodology, utilizing secondary data from the Economatica database. The sample included 223 Brazilian companies listed on B3, covering the period from 2018 to 2022. Portfolios were
constructed, divided between potentially polluting and non-polluting companies, totaling 217 portfolios. The analysis used descriptive statistics and the t-test for difference of means to evaluate portfolio returns. The results showed that, in terms of average returns, there was no significant difference between the portfolios of polluting and nonpolluting companies. However, when analyzing higher return percentiles, it was observed that portfolios of non-polluting companies
outperformed those of polluting companies, indicating inferior performance of the latter in the best return scenarios.
Receita pública: efeitos das transferências intergovernamentais na composição das receitas correntes do município de Aparecida de Goiânia
(Universidade Federal de Goiás, 2024-07-25) Pereira, Medley Ribeiro; Oliveira, Johnny Jorge de; Oliveira, Johnny Jorge de; Souza, Emerson Santana de; Oliveira, Luiz Carlos da Silva
Public revenues in general represent the means by which a country can achieve its social objectives and satisfy the general needs of its people. Thus, in addition to assigning tax powers to federal entities, the Magna Carta of 88 also established cooperation mechanisms between entities, among which intergovernmental transfers of financial and budgetary resources stand out. In this sense, in addition to having their own revenue, states and municipalities can count on resources from other members of the federation to achieve their state objectives. Therefore, it is important to identify the composition of public revenue and know the effects that intergovernmental transfers have on revenue. Thus, the objective of this work was to verify the effect of intergovernmental transfers on the composition of public revenue in Aparecida de Goiânia in the time frame between 2012 and 2021. Through the analysis of the composition of current revenues and the verification of their trends, the different types of transfers made to the municipality of Goiás were analyzed. The results show that the ICMS Quota-Part constitutes a significant part of intergovernmental transfers, along with the FPM and FUNDEB quotas. The results also showed that the ICMS Quota presents an increase in its participation in revenue. Furthermore, FUNDEB's participation in the composition of transfers showed a decrease in the period analyzed.
Os impactos da Covid-19 nos honorários de auditoria nas empresas brasileiras de capital aberto
(Universidade Federal de Goiás, 2024-07-19) Marcelino, Marco Antonio Gonçalves; Moura, Paulo Junio Pereira de; Moura, Paulo Junio Pereira de; Machado, Lúcio de Souza; Borges Júnior, Dermeval Martins
This study aimed to assess the impacts of the Covid-19 pandemic on audit fees for publicly traded Brazilian companies listed on the B3 exchange. The research comprised a sample of 170 companies spanning from 2015 to 2022. Data were extracted from the Reference Form and Economática® database. Diagnostic panel tests were conducted, pointing to random effects panel regression methods. Findings indicate that Covid-19, debt levels, profitability, the presence of the Big Four, litigation, and client size are positively and significantly correlated with audit fees, while auditor rotation showed a negative association. Therefore, the study’s results refute the initial hypothesis, suggesting that the complexity and uncertainties of the pandemic period heightened audit risks. This led to an expansion of the audit scope and auditors’ time commitment, resulting in increased remuneration during the pandemic.
A correlação entre o modelo Fleuriet e os parágrafos de incerteza sobre a continuidade operacional emitidos pela auditoria externa
(Universidade Federal de Goiás, 2024-07-19) Lima, Luis Gustavo Borges; Souza, Emerson Santana de; Souza, Emerson Santana de; Machado, Lúcio de Souza; Freire, Mac Daves de Morais
This work aimed to identify whether there is a correlation between the Fleuriet model and the paragraphs of uncertainty about the operational continuity pronounced by the external audit. To meet the proposed objective, the Fleuriet model and the importance of the external audit emphasis on the operational continuity of companies was first approached. In the second moment, the Pearson correlation test was performed among companies that are at risk of continuity using the premises of the Fleuriet model and the companies that presented an emphasis on operational continuity. The result analysis allowed to identify strong correlation between the variables, increasing the correlation gradually over the years. The correlation was 0.64 in 2018, reaching 0.89 in the year 2022. It is concluded that the hypothesis presented at work was accepted, and that using the Fleuriet model it is possible to identify possible risks of operational continuity, model which can be used for third parties and even as an audit procedure for continuity risk assessment.