FACE - Trabalhos de Conclusão de Curso

URI Permanente para esta coleção

Navegar

Submissões Recentes

Agora exibindo 1 - 20 de 391
  • Item
    Usabilidade e adequação dos portais de transparência dos Ministérios Públicos do Centro-Oeste do Brasil
    (Universidade Federal de Goiás, 2023-11-30) Silva, Luiz Fernando Peixoto; Oliveira, Johnny Jorge de
    This study aimed to evaluate the usability and adequacy of the transparency portals of the Public Ministries in the Midwest region of Brazil, in the light of the Access to Information Law. This law is fundamental to guarantee government transparency and citizens' access to information produced by the government, whether through active or passive disclosure. Public Ministries are independent institutions that defend the legal order, individual and collective rights. Using a qualitative approach and a field study for data collection, the study highlights the importance of usability in the effectiveness of transparency portals. Systems must be designed in an accessible and understandable way, so that citizens can understand the information provided clearly. Good usability contributes to the promotion of transparency and social participation, allowing citizens to exercise their rights in public management. The analysis of the portals of the Public Ministries of the Midwest revealed significant flaws that compromise the quality and usability of these portals. These deficiencies affect citizens' ability to properly access and understand the information made available.
  • Item
    Análise dos principais assuntos de auditoria no setor do agronegócio brasileiro
    (Universidade Federal de Goiás, 2024-08-02) Fernandes, Gabriel Oliveira; Rech, Ilírio José; Rech, Ilírio José; Furtado, Lara Elen Dias; Silva, Júlio Orestes da
    The aim of this study was to analyze the main audit issues (PAAs) of the financial statements of companies listed on B3 in the agribusiness sector. To achieve the objective, audit matters were analyzed, with emphasis on the agro-industrial companies (group 1) and those that have biological assets (group 2). Of that In this way, a sample survey was carried out for the period 2022 and 2023. Data analysis was carried out through the deductive method and the descriptive method based on the analysis of content of the PAAs. As a result, it can be concluded that the main audit matters reflect critical areas of attention related to taxes, measurement and recognition of biological assets, hedge accounting and company acquisitions. As a result, it was found that the comparative analysis provides important elements and information for investors and managers of companies, allowing a more comprehensive assessment of the investment environment and opportunities in the agricultural market.
  • Item
    Risco de ações de empresas com boas práticas ESG
    (Universidade Federal de Goiás, 2024-07-18) Villefort Júnior, José Reinaldo Passos; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Machado, Lúcio de Souza; Moura, Paulo Junio Pereira de
    The ESG topic has gained a lot of repercussion in recent years. This acronym summarizes a set of practices focused on the environment, society and corporate governance, where many companies have adopted the initiative to publicize their actions that are consistent with this new reality. Given this context, the general objective of this study was to compare the risk of Brazilian public companies with and without ESG practices, watching the risk in the presence and absence of such practices. Data was collected on the disclosure of ESG practices on the Refinitiv Eikon platform, separating companies that had some reported ESG practices from other firms. Data on the beta coefficient, representing the variation in companies' share prices, were collected from the Economatica database. The study sample included all Brazilian public companies with data available in both bases in the period between 2019 and 2023, totaling 1,402 observations. According to the results, it was observed that companies that practice and disclose some ESG practices have, on average, greater risk than other companies. These results went against the theory and hypothesis of this study, since no lower risks were found for firms practicing ESG. In this way, this study contributes to the advancement of research that seeks to relate business performance with ESG practices. From a more direct approach to ESG, with a focus on the Brazilian market, new evidence was obtained to encourage debates and discussions on the subject.
  • Item
    Irregularidades que motivaram as rejeições das contas de governo do poder executivo dos municípios goianos: uma análise de 2019 a 2021
    (Universidade Federal de Goiás, 2024-07-26) Borges, Hyago Martins; Oliveira, Luiz Carlos da Silva; Oliveira, Luiz Carlos da Silva; Oliveira, Johnny Jorge de; Silva, Gilberto Crispim da Silva
    This study aims to identify the main irregularities that led to the rejection of government accounts in municipalities in the state of Goiás between 2019 and 2021. To achieve this, utilizing documentary, descriptive, and applied research methods, all accountability processes from the executive power of the 246 municipalities were accessed through the system of the Tribunal de Contas dos Municípios do Estado de Goiás (State Court of Audit of Goiás). Only municipalities with significant irregularities resulting in the rejection of their government accounts were included. By compiling all irregularities, analyses were conducted for each of the six regions of Goiás over the entire period studied, as well as a general analysis covering all municipalities in the state during the same timeframe. The results indicated that the main contributing factors were failure to submit required documents to the court of audit, discrepancies in balances between documentations, irregularities in opening additional credits, non-compliance with legal/constitutional limits, registration of liabilities without cash availability, cancellation of amounts without justification of the triggering event, and budget deficits. Comparisons with other studies also demonstrated the prevalence of these types of irregularities in municipalities across Brazil.
  • Item
    Análise de indicadores econômico-financeiros de empresas listadas no índice de sustentabilidade empresarial
    (Universidade Federal de Goiás, 2024-07-17) Souza, Larissa Dias; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Costa, Tatiane Bento da; Santos, Geovane Camilo dos
    The sustainability has emerged as a topic in debate in the last few decades, extending its discussion into corporations, their structure and their performances and the adoption of sustainable is a decision based in the influence on their business performance. This study aims to investigate whether the participation in the ISE improves the average of the economic-financial indicators of the publicly traded companies and aims to contribute to clarifying the discrepant results of previous studies, therefore to contribute to the theoretical foundation for management practices that seek to adapt in order to gain more advantages and attract investors. The data used on the analysis were secondary data gathered on Economatica, and were collected for all publicly traded Brazilian companies on B3 over the last five years, from december 31, 2019, to 2023. The variables analyzed included quick ratio, current ratio, total debt ratio, long-term debt ratio, ROA and ROE, and, after the outlier data treatment, were used descriptive statistics and the t-test for mean differences to compare indicator averages. The findings suggest that financial metrics, such as the liquidity and indebtedness ones, differ in their averages between sustainable and non-sustainable companies, indicating sustainability is influence only in liquidity and rentability, but the rentability ratios didn’t showed significant differences in their averages.
  • Item
    Desempenho econômico-financeiro na transição para o comércio digital: uma análise das empresas do setor de varejo
    (Universidade Federal de Goiás, 2024-07-17) Corrêa, Letícia Oliveira; Ferreira; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Costa, Tatiane Bento da; Santos, Geovane Camilo dos
    The internet and e-commerce have revolutionized business relationships, especially during the Covid-19 pandemic, when they became a necessity for companies to survive. The transition to the digital environment has been driven by increasingly connected and demanding consumers, seeking convenience and security when shopping online. The objective of this research is to examine the performance of retail companies that have embraced digital commerce, through the adoption of their own e-stores, in relation to others, by evaluating economic and financial indicators. The data were collected from the financial statements of retail companies listed on B3, covering the period from 2019 to 2023. The variables analyzed include current and general liquidity, general and long-term debt, return on equity (ROE) and return on assets (ROA). The research is classified as quantitative and descriptive, using the t-test as a statistical technique for analyzing numerical data and seeking to describe the characteristics of companies that have migrated to e-commerce. Preliminary results indicate that e-commerce companies demonstrate greater liquidity and access to long-term capital, but also have higher levels of debt. Companies that have not adopted e-commerce show better returns on investors' equity. It is concluded that the adoption of e-commerce does not automatically guarantee better economic and financial performance. Success in the digital environment depends on a combination of factors, including comprehensive management strategies, investment in technology, efficient logistics, and appropriate marketing strategies. Understanding the effects of technological transition is crucial for academics and business decision-makers, as it provides the information needed to operate in a competitive and rapidly evolving market. Optimizing the economic and financial performance of retail companies during this transition is essential to ensure their long-term competitiveness, contributing to both the advancement of knowledge and practice in business strategy and the digital economy. Recognizing its limitations, such as the period of analysis and the exclusivity of publicly traded companies, it is suggested that future studies consider a more diverse sample and include qualitative metrics for a more complete understanding of the effects of the transition to e-commerce.
  • Item
    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.
  • Item
    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.
  • Item
    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.
  • Item
    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.
  • Item
    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.
  • Item
    Execução orçamentária e financeira: um mapeamento dos procedimentos de controle adotados na UFG
    (Universidade Federal de Goiás, 2024-07-26) Sousa, Lucas Faleiro; Oliveira, Luiz Carlos da Silva; Oliveira, Luiz Carlos da Silva; Silva, Gilberto Crispim da; Oliveira, Johnny Jorge de
    The objective of the research is to map the control procedures used in the budgetary and financial execution of the Federal University of Goiás, aiming to verify the level of adherence to standards, laws, regulations and good management and control practices for the period from January 2023 to March 2024. The research is characterized as descriptive and qualitative, with the aid of bibliographical research, using access to the Federal Government's Integrated Financial Administration System and a questionnaire that was applied to the Accounting and Finance Directorate of the Federal Government for data collection. UFG to understand the internal control procedures in their methods, routines and procedures adopted internally with a sample of 12 employees. The results obtained reveal that budget executions are strictly following the rules and legislation applied to the budget in their activities and demonstrating practices for improvements such as segregation of functions and standardization of responsibilities and procedures, mainly related to payment.
  • Item
    Fatores associados à adoção de práticas de gestão financeira dos produtores rurais do Estado de Goiás
    (Universidade Federal de Goiás, 2023-01-24) Faria, Gabriel Alves e; Rech, Ilírio José; Taveira, Lis Daiana Bessa; Silva, Júlio Orestes da; Rech, Ilírio José
    This study aims to identify the factors related to the adoption of financial management practices by farmers in the state of Goiás. To achieve this objective, a survey was conducted through the administration of questionnaires to Goiás rural producers. The data were analyzed using descriptive statistics. Presented to the Accounting course at the Federal University of Goiás as a partial requirement for approval in the TCC 2 discipline. The research revealed that rural producers recognize the importance of financial management practices in their activities. Although many manage their finances independently, there may be resistance to fully adopting recommended practices. The majority of participants fully agree with the relevance of these practices, indicating their shared perception that they are essential for the success of rural activities.
  • Item
    A percepção dos discentes do curso de Ciências Contábeis da Universidade Federal de Goiás acerca da perícia contábil
    (Universidade Federal de Goiás, 2024-01-17) Lima, Daniel Victor Ferreira; Moura, Paulo Junio Pereira de
    In attention to the Brazilian legal system, among other professionals, the role of the accounting specialist is evident, when performing the function of an assistant to justice, performing the work of the accounting expert, who will produce a report capable of guiding the judge in his decision-making. decision. However, a survey of the understanding in question on the part of students from different states in Brazil indicates that a large proportion of students do not feel prepared for the expert job market, and due to its complexity, a rate of 3% of the total number of students intends to work professionally as an expert accountant. (Rodrigues, 2013). In view of the above, the present work sought to highlight the perception of students on the accounting science course at UFG regarding the teaching of accounting expertise and their preparation for entry into the job market, through a questionnaire applied to students completing the science course. FACE's accounting records. Therefore, this study is characterized as descriptive, of a survey nature. Among the main findings, we can highlight that only 27% of participants feel properly qualified to carry out professional forensic activity, although there has been a noticeable evolution in this index over the years. In view of the above, the research points to a favorable inclination regarding students' understanding of Accounting Expertise, also identifying areas that can be improved in the teaching process and in preparation for the professional market. These findings highlight the relevance of persisting in improving teaching and preparing students to excel in the field of Accounting Forensics, taking into account market demands and students' aspirations.
  • Item
    Uma análise bibliométrica dos artigos sobre controladoria e sistemas de controle gerencial nos Anais do Congresso USP no período de 2015 a 2022
    (Universidade Federal de Goiás, 2024-01-23) Borges, Ludmila Espindola de Moura Rosa; Moura, Paulo Junio Pereira de; Moura, Paulo Junio Pereira de; Machado, Lúcio de Souza; Borges Júnior, Dermeval Martins
    The present article aims to analyze the profile of scientific productions published on managerial control and management control systems in the Congress of USP Accounting and Controllership from 2015 to 2022. The research is considered descriptive as it identifies the of the analyzed population. Its approach is quantitative, involving the quantification of data and its treatment through descriptive statistics. Regarding procedures, it is characterized as documentary with bibliometric analysis. Analyses of the characteristics of articles and authors revealed a higher incidence of publications in the year 2020, and most articles are co-authored by two or more collaborators, with a predominant combination of male and female authors. Additionally, it was found that Maria Márcia dos Santos Bortolocci Espejo and Ilsen Maria Beuren led in frequency of appearances, followed by Ana Paula Capuano da Cruz, Carlos Eduardo Facin Lavarda, Daniele Cristina Bernd, José Carlos Tiomatsu Oyadomari, Patrícia Vila Costa Vaz, and Vanderlei dos Santos. The most frequently used keyword is "management control systems," appearing in almost half of the total articles.
  • Item
    Evidenciação de RSC em empresas internacionalizadas: uma análise das companhias abertas brasileiras
    (Universidade Federal de Goiás, 2024-01-23) Dias, Cintia Rodrigues de Souza; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Souza, Emerson Santana de; Ferreira, Celma Duque
    The objective of this study is to identify the CSR disclosure levels of internationalized Brazilian listed companies in relation to companies with exclusively national activities. The sample consisted of 40 companies listed on the Brazilian stock exchange with data from 2013 to 2022, which totaled 307 company-year observations. The Ranking of Brazilian Multinationals published by Fundação Dom Cabral was used to identify internationalized companies. The CSR disclosure was measured based on the ESG score from Refinitiv Eikon database. The data were analyzed using descriptive statistics, t-test for difference in means and Mann-Whitney non-parametric test. The main results suggest that internationalized Brazilian companies have, on average, a higher ESG score compared to non-internationalized companies. This research demonstrates the growing relevance of social responsibility and transparency in an international context. This study contributes to the theoretical foundation in the CSR literature, by highlighting the importance of CSR disclosure for building corporate image and reputation in a global market. For future research, it is suggested to expand the sample to compare CSR disclosure between public Brazilian companies and closed Brazilian companies.
  • Item
    Neoliberalismo e financeirização: uma análise de suas influências na organização curricular do curso de graduação em contabilidade das universidades federais
    (Universidade Federal de Goiás, 2023-11-30) Santos, Anderson Gomes de Araújo; Soares, Juliano Lima; Pereira, Ednei Morais
    This work seeks to analyze how neoliberalism and financialization have interfered in the training of accounting professionals, through curricular means, in the establishment of professional competencies and skills and also in the conduct of undergraduate courses. The objective of this work was to analyze how the curricular organization of undergraduate accounting courses offered at federal universities has been organized with the aim of complying with neoliberalist precepts, supported by the process of financialization. To this end, the following methodological path was followed, firstly a literature review was carried out covering the following descriptors: neoliberalism, fina ncialization, accounting, training and curriculum. Next, the curricula of undergraduate accounting courses offered by federal universities in Brazil were analyzed. Subsequently, a survey and systematization of the disciplines with a financial bias offered in these courses were carried out. The basic and complementary bibliographies and the frequency in which the works were included in these documents were analyzed. This production is based on epistemological assumptions that consider knowledge, its producti on and learning within a system of beliefs and specific power relations. Thus, this production is located in the field of critical and interpretative accounting research, which considers accounting training beyond the use of accounting principles in a prag matic, political way and consistent with neoliberal interests.
  • Item
    Despesa com pessoal à luz da Lei de Responsabilidade Fiscal: análise do estado de Goiás no período de 2012 a 2021
    (Universidade Federal de Goiás, 2023-08-14) Ribeiro, Tiago Rodrigues; Oliveira, Luiz Carlos da Silva; Tiago Rodrigues; Oliveira, Luiz Carlos da Silva; Souza, Emerson Santana de; Silva, Gilberto Crispim da
    The control of public expenditure on personnel is essential for society, as these expenditures represent one of the most significant expenditures in the public sector. In this context, the study of the behavior of expenditure on personnel in the State of Goiás in the period from 2012 to 2021 proves to be relevant and of interest to society as it contributes to government planning actions according to the interests of the population. The general objective of the research comprises the analysis of the behavior of expenses with personnel of the Executive, Legislative and Judiciary Powers, the Public Ministry, and the State of Goiás on a consolidated basis, in the period from 2012 to 2021, in light of the maximum, prudential and alerts set out in the Fiscal Responsibility Law (LRF). The study is characterized as applied, descriptive, qualiquanti, bibliographical and documental. Data collection was carried out indirectly, by consulting the Budget Execution Summary Reports (RREO) and Fiscal Management Reports (RGF) for the years 2012 to 2021, fiscal management transparency instruments provided for in the LRF. Data analysis showed that consolidated Net Current Revenue increased 135.96% between 2012 and 2021, while consolidated personnel expenses increased 122.34% in the same period, allowing to infer that the control advocated by the LRF during the years 2012 and 2021 was effective, even in the face of some overcoming the limits established by law. Violations of the maximum and prudential limits were evidenced, for example, in 2019, the first being in the Executive branch and the second in the consolidated, while in the Legislative and Judiciary branches, and in the Public Prosecutor's Office, Total Personnel Expenses remained at levels insurance during the research period, with the exception of 2018 in the Legislative, when the prudential limit was exceeded. The survey also revealed the reframing of personnel expenses within the respective legal limits after the violation of the maximum limit by the Executive Branch and the overcoming of the consolidated prudential limit, both in 2019, as determined by the LRF. Thus, the results demonstrated, in summary, that the LRF proved to be effective as a rule for controlling personnel expenses in relation to the object and period studied, given that its framework of instruments and limiting conditions were able to contain the increase in expenses with personnel when needed.
  • Item
    Estrutura de capital das empresas com concentração de propriedade
    (Universidade Federal de Goiás, 2023-08-09) Damaceno, Thálita Silva; Borges Júnior, Dermeval Martins; Borges Júnior, Dermeval Martins; Costa, Tatiane Bento da; Santos, Geovane Camilo dos
    The objective of this research is to examine the capital structure of companies with ownership concentration, to verify if there are differences with respect to the others. For this purpose, data were collected on the debt-equity ratio and the percentage of ownership concentration of the largest shareholder of Brazilian public companies listed on the B3. The study sample included data from all Brazilian publicly traded companies available in the Economatica database from 2018 to 2022, for a total of 1,940 firm-year observations. The data were analyzed using descriptive statistics, t-test of differences in means, and non-parametric Mann-Whitney test. The results indicated that there are no differences between the capital structure of companies with concentrated ownership and the others. In view of the above, this research contributes to the literature, since it expands the results on the theme of corporate finance in the Brazilian scientific environment.
  • Item
    Análise do desempenho econômico-financeiro dos clubes de futebol brasileiros no período da pandemia
    (Universidade Federal de Goiás, 2023-08-11) Souza, Luis Henrique de Oliveira; Moura, Paulo Junio Pereira de; Moura, Paulo Junio Pereira de; Zanolla, Ercílio; Souza, Emerson Santana de
    Football as a market generates billions of reais annually in Brazil, directly and indirectly contributing to the Brazilian economy. However, the COVID-19 pandemic posed new challenges to all sectors of the country, especially to football clubs, which faced game suspensions and lockdown measures. In light of this context, the objective of this research was to analyze the impacts of the pandemic on the economic and financial performance of Brazilian football clubs from 2019 to 2020. To achieve this, a mixed approach combining elements of quantitative and qualitative research was employed. The main findings revealed a challenging scenario through the analysis of financial and economic indicators of Brazilian football clubs, characterized by recurring financial difficulties stemming from poor management and lack of transparency. The financial crisis resulting from COVID-19 had a significant impact on the economic and financial performance of these clubs during the analyzed period, particularly affecting debt structure, profitability, and club's earnings. The results of this research provided valuable insights for the financial management of football clubs, enabling the identification of strategies aimed at ensuring the economic sustainability of these institutions during times of crisis. This will contribute to the resumption and continuity of sports activities while strengthening governance and transparency within the sector.