FACE - Faculdade de Administração, Ciências Contábeis e Ciências Econômicas
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Item Percepção da qualidade no ensino superior: análise discente de uma IES filantrópica(Universidade Federal de Goiás, 2022-11-30) Assunção, Artur Ribeiro de; Araújo, Kleber Domingos; http://lattes.cnpq.br/8035478885167477; Araújo, Kleber Domingos; Silva, Júlio Orestes da; Pereira, Antonio GualbertoThe objective of this study is to highlight the students' perception of the relationship between organizational management strategy indicators and innovation with the quality of teaching at a philanthropic IES. To measure the quality of teaching, an adaptation was used with theoretical indicators on the Organizational Management Strategy and innovation with the addition of the HEDPERF model by Firdaus (2006). As a statistical model to support and analyze the collected data, Structural Equation Modeling (SEM) analysis techniques were applied in order to explain the relationship between dependent and independent variables simultaneously, through Partial Least Square (PLS). The management results that both the Organizational Strategy and Innovation Performance are associated with the perception of Teaching Quality in a philanthropic IES. This contribution to the literature by providing a survey on the respect of measurement in Brazil from the point of view of disks, considering only the criteria of organizational management strategy and innovation quality. In a similar way, the research brings practical contributions in the sense of highlighting which points of improvement to be observed by the institutional management an end of evolution in the provision of educational services. Therefore, as research limitations, we highlight the restriction of the selected sample and the impossibility of generalizing the results, since only one educational institution that fits into this category of philanthropic HEI was evaluated. Another restriction concerns the investigated factor, as this study considered exclusively the student's perspective, discarding the others.Item Impactos das queimadas e políticas ambientais: uma análise utilizando jogos agregativos(Universidade Federal de Goiás, 2021-03-12) Barbosa, Jessica de Abreu; Maldonado, Wilfredo Fernando Leiva; http://lattes.cnpq.br/2898705867805713; Maldonado, Wilfredo Fernando Leiva; Holanda, Francisco Bruno de Lima; Ribeiro, JussaraBurning and deforestation are relevant problems that affect the environment and the economic growth. The way in which governments deal with the impacts and externalities caused by fire and deforestation decisions can have consequences that affect the country's reputation abroad, causing an environment of uncertainty, affecting investment decisions, in addition to affecting the health of people, the air and water qualities, with consequences on the production itself. Using an aggregative game framework, we provide a model that allows us to find the equilibrium in the producers' burning and deforesting decisions. The equilibrium also allows us to analyze the effect of fines over those decisions seen as costs of the producers. In the Nash equilibrium, fines negatively affect farmers' optimal decisions. To empirically verify the results, we run a Cross-section data regression model using information of the municipalities of the Legal Amazon for the year 2017 and a Panel data regression for the States of the Legal Amazon from 2009 to 2018. The results found indicate that the fines have a negative impact on the deforestation over time, but factors such as poor oversight enforcement hamper the implementation of the assessment policy, making it not as efficient as what previewed in the theoretical model.Item Inferência estatística via bootstrap no modelo de regressão gama unitária(Universidade Federal de Goiás, 2022-09-16) Barroso, Ihuri Nunes; Silva, Tatiane Ferreira do Nascimento Melo da; http://lattes.cnpq.br/2901210654266903; Silva, Tatiane Ferreira do Nascimento Melo da; Milani, Eder Angelo; Monsueto, Sandro EduardoIn Economics, there are many situations involving data restricted to the range (0;1), that is, data of rates and proportions, and there are models that are better suited to this situation, such as the Unit Gamma regression model . However, when the sample size is small, or even moderate, the Statistical Inference of these models is compromised. Estimators, in general, tend to become more biased and test statistics lead to less accurate tests. Thus, it is necessary to use tools that are able to correct the bias of estimators and test statistics, such as the method of bootstrap. In this work, we propose Monte Carlo simulations, via bootstrap, which solve the aforementioned problems. In addition, we study socioeconomic variables that impact energy generation through photovoltaic systems, using the Unit Gamma regression model and Statistical Inference via it bootstrapItem Imigrantes haitianos no mercado de trabalho formal brasileiro(Universidade Federal de Goiás, 2021-07-05) Cardoso, Felipe Pureza; Monsueto, Sandro Eduardo; http://lattes.cnpq.br/5484881117429853; Monsueto, Sandro Eduardo; Meireles, Débora Chaves; Antigo, Mariangela FurlanIn 2010, an earthquake hit Haiti and caused thousands of citizens from that country to migrate to Brazil. Therefore, this dissertation aims to analyze how the insertion of Haitian immigrants in the Brazilian labor market takes place, assuming that they are occupied in the segments in which they have greater comparative advantages in relation to the Brazilians nationals. Thus, we estimate typically Mincerian equations through quantile regressions in addition to an Oaxaca-Blinder decomposition in a sample with Haitians, Brazilians in the same occupations and natives in other jobs from the 2019 Annual List of Social Information (RAIS). It is verified that the average salary of those who are working in occupations considered to be Haitian is lower, which may be an indication of the inferior quality and precariousness of these jobs. Furthermore, evidence is found that the wage determinants act differently for each group, valuing Brazilian workers more. In this context, Haitians act as complements to Brazilians who are in different occupations and as substitutes for those who work in the same positions, but only in the lower income brackets.Item A influência dos mecanismos internos e externos da governança corporativa no desempenho das aquisições corporativas(Universidade Federal de Goiás, 2021-05-14) Carvalho, Misley Ferreira Viana de; Pimenta, Daiana Paula; http://lattes.cnpq.br/9039708494014835; Pimenta, Daiana Paula; Borsatto, Jaluza Maria Lima Silva; Soares, Juliano LimaAcquisitions are important strategic operations that can result in success when there is positive performance or failure when value is destroyed. The search for the performance of corporate acquisitions combined with the demand for corporate governance issues boosted the development of this research. This study aims to analyze how the internal and external mechanisms of corporate governance influence the performance of corporate acquisitions of publicly traded American companies. The study was carried out with secondary data, organized in a panel, for acquisitions made by American publicly traded companies, in the period from 2009 to 2019, estimated using the Ordinary Least Squares (OLS) regression model. The results demonstrate that the internal mechanisms, representative of the associations' learning history, the ownership structure mechanism, specifically, the presence of ownership concentration in the property, has a positive association of 7% in the performance of the acquirers. Regarding the influence of external mechanisms, those that occur in the environment external to the organization, three positive results were found, results and indicators of the association with the performance of acquisitions, such as the hiring of consultancy in the acquisition operation, the presence of institutional investors in the ownership and the density of the acquisition sector, with 12.8%, 4% and 0.01%, respectively. Additionally, interactions between internal and external mechanisms of corporate governance that influence the performance of acquisitions were found. This study presents theoretical and practical contributions to identify corporate governance mechanisms of companies that are more likely to obtain the best performance when making acquisitions, which can be explored both by research, as well as by management and defined parties.Item Indicadores de eficiência operacional e seus impactos no desempenho de companhias aéreas brasileiras(Universidade Federal de Goiás, 2019-09-03) Costa, Alexandre Pinchemel Cerqueira; Souza, Mauro Caetano de; http://lattes.cnpq.br/1377101375497344; Souza, Mauro Caetano de; Rossi, Ricardo; Silva, Marco AntônioAirlines must continually assess the costs and efficiency of their operations to establish competitive market strategies. In this study, operational efficiency was represented by Passenger Load Factor (PLF), and explanatory variables such as Revenue Passenger Kilometers (RPK), Available Seat Kilometers (ASK), stage length, among others were used. The general objective was to evaluate the operational efficiency indicators in the management of flights that influence the performance of Brazilian airlines. Panel data regression was used for the four largest Brazilian airlines - Azul, Gol, Avianca and Latam, from 2009 to 2017. As a result, operational efficiency is achieved when there is a greater offer of routes and frequency of flights to meet the behavior of passenger demand, generating higher revenue passenger-kilometer. On the other hand, limiting the growth of the airline by controlling the transport capacity of aircraft indicates increased operational efficiency so that they do not face problems of diseconomies of scale. It has also been shown that shorter stage length and reducing take-offs have an effect inversely proportional to operating efficiency due to fuel consumption and energy capacity issues. It is concluded, therefore, that information on indicators that have an effect on airline operating performance and impact on costs and operational efficiency is crucial to assist decision making and drive strategic change. Adopting strategies that increase operational efficiency contributes to a propitious environment to competitiveness among airlines, improves passenger services, raises performance rates and, at the same time, underpins the subsequent analysis of economic and operational indicators.Item Teachers’ turnover in basic education in the municipal network of Goiânia(Universidade Federal de Goiás, 2022-12-23) Dorelis, Neal; Alves, Thiago; http://lattes.cnpq.br/7802091709644694; Alves, Thiago; Rosim, Daniela; Costa, Tatiane Bento daA rotatividade é um fenômeno generalizado nas empresas e também no sistema educacional onde atinge severamente as escolas e os professores. Com a presença deste fenômeno, as escolas enfrentam desafios na retenção dos professores que migram ou deixam as suas profissões. Quando isto acontece, por um lado, os professores estão em condições de instabilidade e abandonam prematuramente as suas escolas devido a necessidades e objetivos não satisfeitos; por outro lado, gera uma fuga de cérebros profissionais e falta de serviço imediato nas escolas que são obrigadas a recrutar novos professores de uma forma não planeada a fim de evitar impactos negativos na formação dos alunos. Cada vez que uma escola é afetada, tem repercussões diretas no seu funcionamento, em relação ao qual, este trabalho apresenta a rotatividade dos professores no sistema educativo básico público. O objetivo deste trabalho é examinar o fenómeno da rotação de professores nas escolas públicas do ensino básico que são geridas pelo governo local de Goiânia. A metodologia de análise é quantitativa baseada na técnica de estatística descritiva e regressão logística múltipla a fim de avaliar os preditores, e os dados utilizados são de fontes secundárias e vêm do banco de dados Censo Escolar/INEP do ano 2016 e 2017. Os resultados mostraram estatisticamente que a taxa de rotatividade de professores nas escolas da cidade de Goiânia foi de 28,51% (14,78% Migrações;13,73% Saíram); em seguida, o estudo mostrou que, no nível do departamento administrativo, as escolas públicas tinham uma taxa de 23,17% (14,19% Migrações; 8,97% Saíram) na rede municipal. Além disto, os resultados dos 3 modelos provaram que os preditores eram significativos e apresentaram o efeito esperado no fenômeno. Pois, estes eram professores de todas as cores e raças (p≤0,05); aqueles com idade entre 26-35 anos (p≤0,001), e acima de 56 anos (p≤0,05); aqueles com contrato permanente (p≤0,001); aqueles que tinham sido ligados a um grande número de escolas e redes escolares (p≤0,001); e aqueles que tinham trabalhado no CEMEI e na educação básica nos últimos anos (p≤0,001). Isto destaca que a rotação de professores tem um impacto significativo no contexto estudado. A contribuição científica do estudo se baseia na originalidade dos resultados dos professores que migraram e deixaram as escolas públicas da rede municipal de Goiânia. O estudo conclui que é importante que o Estado se encarregue deste fenômeno nas escolas através de uma política educacional inovadora para resolver este problema.Item Análise da relação entre a divulgação de gestão de riscos corporativos e o gerenciamento de resultados em empresas brasileiras(Universidade Federal de Goiás, 2022-04-05) Duarte, Jheneffer Silva Santos; Carmo, Carlos Henrique Silva do; http://lattes.cnpq.br/1859940699823861; Carmo, Carlos Henrique Silva do; Rech, Ilírio José; Pereira, Antonio GualbertoThe risk management disclosure is a way for companies to disclose to the stock market the risks to which they are exposed and how they manage these risks to bring better decision-making capacity to both their managers and their stakeholders. The objective of this study is to analyze the relationship between risk management disclosure and earnings management in Brazilian companies. The risk management disclosure can indicate better quality of financial reports and companies with better quality of financial reports, in turn, can have a negative influence on their accruals-based management and a positive influence on real earnings management. In addition, it can impact the trade-off between these earnings management. The sample consists of 182 companies listed on B3 between 2012 and 2020. To analyze earnings management, the Pae (2005) model was used to calculate accruals-based management and the Roychowdhury (2006) model for the calculation of real earnings management. To calculate risk management disclosure, two indices were measured, one called rigorous and the other, tolerant, applying a checklist in the companies' Reference Form as required by CVM Instruction no. 480/2009 as amended by CVM Instruction n. 586/2017. The trade-off between manipulation by accruals and by real activities was also used to identify whether the risk management disclosure impacts the exchange of these two types of earnings management. As control variables, the study adopted profitability, size, growth and sector. Through the GLS regression, the results allow us to say that the high risk management disclosure, both in its rigorous and tolerant criteria, decreases the use of accruals-based management. On the other hand, the high risk management disclosure doesn’t increase the use of real earnings management. The results also showed that, through the risk management disclosure, the two types of earnings management used for the analysis of the study can be treated as complementary. These results mainly contribute to the decision-making of stakeholders regarding investments in companies and expand the national studies that until now were concentrated on only one of the tools that is part of the risk management disclosure, the internal control.Item Negociações coletivas e indústria 4.0 na EU-15: uma análise de modelos condicionais mistos(Universidade Federal de Goiás, 2023-01-24) Dutra, Matheus Henrique de Araújo; Monsueto, Sandro Eduardo; http://lattes.cnpq.br/5484881117429853; Monsueto, Sandro Eduardo; Bichara, Julimar da Silva; Silva Neto, Waldemiro Alcântara daIndustry 4.0, understood as an innovation process based on cyber-physical systems and the "Internet of Things", is raising the interest of the scientific community for its disruptive potential and its economic and world of work impacts. Thereof, this dissertation aims to analyze the relationship between collective agreements and Industry 4.0 companies in 15 countries of the European Union, based on the level at which they occur and the different industrial relations of different groups of countries, using the concept of Varieties of Capitalism as a theoretical basis. Thus, biprobit-type models are estimated to verify the probability that a bussiness company uses or introduces technologies related to Industry 4.0, based on the level at which such negotiations are presented in a set of explanatory variables from a sample of the European Company Survey. Given the possible presence of unobserved endogeneity and heterogeneity problems, the models are estimated using the estimator of Deb and Trivedi (2006b). The results indicate a positive and significant relationship between the presence of collective agreements, especially that occurring at higher levels, and the probability that the company introduces or already uses I.4.0 technologies. It is also found that collective agreements has a non-linear effect on innovation, and this impact is more relevant in companies with a lower tendency to innovate, belonging to liberal market economies.Item Análise da equidade horizontal do gasto por aluno entre redes públicas de educação básica(Universidade Federal de Goiás, 2020-04-29) Fernandes Junior, Rubens Rodrigues; Alves, Thiago; http://lattes.cnpq.br/7802091709644694; Holanda, Francisco Bruno de Lima; http://lattes.cnpq.br/0680905827894606; Holanda, Francisco Bruno de Lima; Alves, Thiago; Oliveira, Romualdo Luiz Portela de; Mesquita, Maria Cristina das Graças DutraGiven the great complexity of the Brazilian educational system, expressed by the tens of millions of basic education enrollments and distributed in 5,597 educational networks, previous researches have shown the inequality of funding and expenditure per student in different Brazilian locations. Inequality in expenditure per student among the various education networks began to diminish with the implementation of policies aimed at maintaining and developing education in the 1990s. However, inequalities perish due to factors such as different levels of socioeconomic development, infrastructure and tax collection among states. In front of the concept of equity established in the education funding literature, the research aimed to analyze the horizontal equity of expenditure per student in public Brazilian basic education networks. Through the calculation of four inequality measures and some indicators of analysis of expenditure per student, using the information provided by the Brazilian Public Sector Accounting and Tax Information System, the Information System on Public Budgets in Education and the School Census of Basic Education, the methodological procedures compared the inequality of expenditure per student in state and municipal school systems across Brazil, in the years 2006 and 2017. The results revealed that there was a considerable reduction in inequality between and within the states and that there was an increase in the median values of expenditure per student in most of the states analyzed, with emphasis on those that received complementation from the Federal Government in 2017 (AL, AM, BA, CE, MA, PA, PB, PE and PI). The results also showed that there was an increase in the municipalization rate in all states. Fourteen states (AC, AM, BA, CE, ES, MA, PA, PB, PE, PI, PR, RO, RR, SE and PR) were identified with an “acceptable” level of inequality in 2017. However, as is undesirable to have an equal distribution if the expenditure is relatively low, only four states (ES, PR, RO and RR) were considered “acceptable” in the criteria of inequality and level of expenditure per student.Item Programa Nacional do Livro e do Material Didático (PNLD): análise de impacto no período de 2013 – 2020(Universidade Federal de Goiás, 2022-08-24) Gomes, Patrícia Ribeiro Silva; Monteiro, Waleska de Fátima; http://lattes.cnpq.br/6277244705149516; Monteiro, Waleska de Fátima; Monsueto, Sandro Eduardo; Oliveira, Héder Carlos deImpact evaluations are an important instrument for verifying the efficiency and effectiveness of public policies, as well as serving as a measure to verify the correct expenditure of public resources. Given the above, as well as the lack of impact evaluation of the Programa Nacional do Livro e do Material Didático (PNLD), this research aims to promote an unprecedented impact evaluation of the mentioned program, measuring the impact of the PNLD on the dropout rate in Brazil. For this, the Propensity Score Matching was the method used, estimating the average effect of the treatment in the treated - ATT. According to the results obtained, it is possible to observe that the program has the expected effect of reducing the dropout rate in schools that chose to participate in the PNLD, as well as it was also identified that other variables, such as the presence of computer lab and library in the school, when associated with the PNLD, contribute to the reduction in the dropout rate.Item Reservas de caixa e ameaças biológicas: um estudo das políticas de cash holding frente ao choque exógeno causado pela pandemia da COVID-19(Universidade Federal de Goiás, 2021-05-14) Gomes, Poliana Carine Silva; Cruz, Alethéia Ferreira da; http://lattes.cnpq.br/4696821747588199; Cruz, Alethéia Ferreira da; Cruz, Moisés Ferreira da; Tavares, MarceloThe objective of this research is to analyze whether Brazilian publicly traded companies manage their cash reserves when exposed to an exogenous shock, through an almost natural experiment, caused by the pandemic of COVID-19. The study sample included 273 Brazilian companies, listed on B³ and used the OLS Regression method with an estimate of difference-in-differences. The survey results are that the COVID-19 pandemic positively impacted the cash reserves of the companies analyzed, both using the year 2019 and the year 2018 as an exogenous pre-shock period. It was also identified that macroeconomic variables such as GDP, interest rates and inflation have an influence on cash retention in times of health crises. It is understood that this growth in cash reserves after exogenous shock is mainly due to the presence of uncertainties in the generation of future cash flows, encouraging an increase in the levels of cash reserves to manage fixed costs and business maintenance and avoiding the need to use third party capital, given the preference for liquidity. It was also identified that financially restricted companies retained cash to a lesser ext ent than unrestricted companies.Item Relação entre alfabetização financeira e atitude monetária(Universidade Federal de Goiás, 2022-06-14) Gomes, Rafaela Avelina; Souza, Emerson Santana de; http://lattes.cnpq.br/3765687234109597; Cunha, Moisés Ferreira da; Noriller, Rafael Martins; Souza, Emerson Santana deFinancial literacy is a set of knowledge, attitudes and behaviors that help people make better financial decisions in the monetary context of their lives. Knowing the factors that affect people's attitude towards money can help them shape themselves economically and have desirable attitudes. The main purpose of this research is to examine the relationship between monetary attitude and financial literacy of university students. In order to do that, a descriptive and quantitative approach was used, using statistical methods confirmatory factor analysis and of logistic regression analysis, using STATA software. Data collection was carried out in a virtual environment, through the availability of professors and contact with students from undergraduate programs in Administration, Accounting and Economics at the Federal University of Goias (UFG). To collect the data, a survey-type questionnaire was applied in an online environment, consisting of 3 blocks of questions, totaling 78 questions, which resulted in a final sample of 182 valid answers. The results showed that only the dimensions monetary attitude, retention time, is statistically significant in relation to the level of financial literacy of university students, showing that those individuals who plan their financial future responsibly monitor their financial situation. The dimensions power prestige, distrust and anxiety were not statistically significant.Item Trajetórias da bovinocultura de corte no Brasil e no estado de Goiás: perspectivas para uma transição sustentável(Universidade Federal de Goiás, 2023-01-18) Gomes, Raquel Oliveira; Silva Neto, Waldemiro Alcântara da; http://lattes.cnpq.br/0903453737945294; Silva Neto, Waldemiro Alcântara da; Silva, Adriana Ferreira; Santos, Ricardo Bruno Nascimento dosThe dissertation is presented in the format of two articles. The first article sought to understand the elements linked to the economic and environmental issue in relation to the characteristics of beef cattle in Brazil and in the state of Goiás, investigating the advances in the main areas highlighted by the literature on the subject, mainly in the issue of animal food quality and in the implementation of integrated systems. The results show that for advances to be achieved in the environmental area, it is necessary that the alternatives presented to the producers consider their economic attractiveness and the operational capacity of their implementation. The second article sought to investigate the effects of demand and supply shocks on the trajectories of beef cattle in Brazil and the state of Goiás, taking into account the environmental aspect. Theoretically, we sought to include greenhouse gas emissions in the econometric modeling of a structural VAR, building on the traditional models initiated by Blanchard and Quah (1989) for Brazilian beef cattle. In the first article, it was possible to identify a set of advances in supplementation and confinement practices that have the potential to reduce greenhouse gases produced by beef cattle. However, the adoption of integrated systems by producers has not yet been shown to be a chosen alternative. In the second article, it was mainly observed that there is a need for planning the growth of the herds at a national level and in the state of Goiás, so that the increase in production in the coming years takes place with productivity gains and a reduction of the environmental impacts of the sector. In general, the components of GHG emissions, which also represent the sector's technological standard, and animal stock had the greatest long-term impacts on the other variables in the sector, reinforcing the need to combine good production practices to increase productivity and reduce the sector's impacts on the environment.Item Diferenças salariais por origem familiar (e cor): uma análise para egressos do ensino superior da UFG(Universidade Federal de Goiás, 2021-03-07) Guimarães, Adriana Moura; Monsueto, Sandro Eduardo; http://lattes.cnpq.br/5484881117429853; Monsueto, Sandro Eduardo; Cardoso, Larissa Barbosa; Ribeiro, Carlos Antônio CostaThis work assesses the impact of family origin on income and wage differentiation by race. As a proxy for family origin, a dummy is used regarding the administrative dependency of the school where the analyzed individuals attended high school. In this context, ex-students from public schools are identified as born in families with unpleasant situations in relation to the others. The sample comprises 10 courses’ graduates from the Federal University of Goiás graduated between 2010 and 2017 and employed in the formal job market. The results show that even controlling factors such as course, institution and contract length, public schools’ students still reach hourly-wages lower than their counterpart. Regarding the issue of color, analyzed here via Oaxaca's decomposition, it is seen that socioeconomic origin is a part significant of the wage differences explained between Blacks and Non-Blacks people.Item Transações com partes relacionadas: evidências de comparabilidade e honorários de auditoria em empresas abertas do mercado brasileiro(Universidade Federal de Goiás, 2022-02-24) Lima, Ana Claudia Santo; Carmo, Carlos Henrique Silva do; http://lattes.cnpq.br/1859940699823861; Carmo, Carlos Henrique Silva do; Ribeiro, Alex Mussoi; Machado, Lúcio de SouzaThis research has aims to identify the influence of related party transactions (RPTs) on the comparability of financial statements and audit fees of publicly traded companies in the Brazilian market. Two opposing argument have been consolidate in the literature in relation to RPTs: the first one maintains that related transactions can be used by a group of companies with the aim of reducing costs, sharing resources and even obtaining gain; the second argument, supported by the agency theory emphasizes that these transactions can be used opportunistically to expropriate resources from entites based on the assumption that RPTs can have effect on the quality of accounting information. To this end, the premise was adopted that RPTs can reduce the comparability of financial reports and subsequently increase auditors fees, as comparability helps to improve audit efficiency and accuracy. The cauculation of the comparability measure was performed using the method of similarity of the accounting function by DeFranco et al. (2021), audit fees were collected from the reference form and measured using the natural logarithm, in agreement with the research by Habib et al. (2015) and Al-Dhamari et al. (2018). Regarding transactions with related parties, asset weighted RPTs were adopted (Hasnan et al., 2016; Shin et al., 2019; Jalan et al., 2020) to investigate the relationship with comparability. On the other hand, we chose to use RPTs in their logarithm form (Habib et al., 2015; Pratama, 2018; Ali et al., 2021) to verify the relationship with audit fees. Regard to data analysis, to establish the relationship between RPTs and comparability, the multivariate analysis of quantile regression was adopted, using quantiles 0.25,0, 0.50 and 0.75, in which the lowest, medium and highest levels of comparability are analyzed; in terms of RPTs and audit fees, they were estimated using panel data. The results found suggest that purchase and total RPTs negatively impact the quality of information, as they reduce the comparability of companies that have medium and maximum levels of comparability; moreover, the related sales, purchases and totals transactions are complex and increase the risk of material misstatement, resulting in higher fees. This research contributes to the expansion of the literature, by adding evidence of the relationship between RPTs and the quality of accounting information in the Brazilian context. In addition to bringing complications for investors, analysts and auditors, by indicating that comparability is reduced for companies have average and maximum comparability, harming the decision making process and that sales, purchases and totals RPTs are a risk to the audit process, so they need to be analyzed more accurately. Finally, the findings also provide a warning to standard setters regarding the protection of minority shareholders, as related transactions can be used to obscure accounting information.Item Exportações brasileiras de soja para os principais destinos: uma análise de persistência à choques(Universidade Federal de Goiás, 2022-05-30) Lima, Juan Lucas Alves de; Silva Neto, Waldemiro Alcântara da; http://lattes.cnpq.br/0903453737945294; Silva Neto, Waldemiro Alcântara da; Mansueto, Sandro Eduardo; Silva, Renilson Rodrigues daAgribusiness is one of the most important sectors in Brazil. Almost a third of the Gross Domestic Product comes from the segment. In 2020, the participation of agribusiness corresponded to about 27% of the National GDP. Currently, soy is the main Brazilian agribusiness product, which is why the country stands out for being a leader in world production and export. This form of production is present in the five corners of Brazil, in nineteen states and the Federal District. In addition to strong production, Brazilian soy is present in a huge range of destinations, reaching 116 countries that buy Brazilian soy. Given the significant importance that soybeans have for Brazil, and for one of the main players in the global scenario, the objective of this study is to analyze whether the series of Brazilian exports to the main destinations have a long memory, that is, if there is persistence to shocks exogenous. The method used to identify the presence of long memory of the export series is the calculation of the Hurst exponent, H, and structural break tests. The exponent is found by calculating the R/S statistic and the DFA method, and the LM structural break test. The results showed that the Brazilian soybean export market is consolidated and that the shocks do not affect exports in a persistent and permanent way.Item A influência das subvenções e assistências governamentais no desempenho econômico das empresas do agronegócio brasileiro(Universidade Federal de Goiás, 2021-07-27) Maia, Gilson Ribeiro; Rech, Ilírio José; http://lattes.cnpq.br/5540005217517516; Rech, Ilírio José; Machado, Lúcio De Souza; Pereira, Ivone VieiraThe granting of Government Grants and Assistance is part of the government's fiscal policy and its purpose, among many others, is to help companies to develop activities that are important for economic development, in addition to providing mechanisms that improve the social actions demanded by society. In this context, this research examines whether Government Grants and Assistance influence the economic performance of Brazilian agribusiness companies listed on B3 S.A (Brasil, Bolsa, Balcão). To reach the goal, 59 companies were analyzed in the period from 2014 to 2019, using the Return on Assets (ROA) and the Return on Equity (ROE) as performance variables. The independent variables that formed the Government Grants and Assistance were collected from the notes, from the tax incentive reserves and from subsidized loans obtained from the Banco Nacional de Desenvolvimento Econômico e Social (BNDES). As control variables, the size of assets (TAM), tax aggressiveness measured by the Book Tax Difference (BTD) and the Effective Tax Rate (ETR), net revenues (REC), region of location of subsidized companies (REG) were used and the classification of companies into groups upstream and downstream of the agricultural activity in relation to the agribusiness production chain (MAJ). The information was taken from Economatica® and from the BNDES website. The statistical technique adopted to analyze the data was through multiple regression analysis with panel data. The results indicate that subsidized loans impact the performance measured by ROA, which is not verified with other isolated grants; as for the variables that measure tax aggressiveness, the Book Tax Difference (BTD) showed positive statistical significance (1%) for the same performance indicator. Through the econometric models, it was noticed that the return on equity (ROE) indicator, in principle, is not effective to measure a possible influence relationship by Government Grants and Assistance. The variables net revenue (REC) and MAJ also showed statistical significance in part of the models, but the variables size (TAM) and region (REG) were not able to contribute, ceteris paribus, in explaining the influence of Government Grants and Assistance on performance of the companies studied. It is concluded that there is no evidence that Government Subsidies and Assistance, alone, influence the performance of companies, however, subsidized loans obtained from the BNDES demonstrate statistical significance for subsidized agribusiness companies.Item Desempenho da produtividade total dos fatores (PTF), na agropecuária das mesorregiões de Goiás entre 1970 e 2017(Universidade Federal de Goiás, 2023-05-15) Mello Júnior, Fernando Corrêa de; Silva Neto, Waldemiro Alcântara da; http://lattes.cnpq.br/0903453737945294; Silva Neto, Waldemiro Alcântara da; Silva, Adriana Ferreira; Queiroz, Antônio Marcos deDuring the 1970s, the process known as agricultural modernization began in the state of Goiás, a little later than in the rest of Brazil, which started in the 1950s. Enabled mainly by public policies promoting regional development and abundant financing, the cerrado region of Goiás saw the introduction of new techniques capable of boosting productivity in the sector, as well as machinery, equipment, and inputs. This work contributes in two aspects i) to the literature, by providing a study of a geographical and regional scope that has not yet been explored; ii) it fills a gap in the detailed analysis of the state of Goiás, which is the fifth largest agricultural producer in the country in terms of Gross Value of Agricultural Production (VBP) in 2022. For the parties involved, it provides analytical evidence of the homogeneity or heterogeneity of the state's productivity, shedding light on state public policies and market decisions made by the productive agents. Given this scenario and the importance of agriculture for Goiás, the objective of this work is to analyze and compare the performance of agricultural Total Factor Productivity (TFP) in Goiás and its different Mesoregions. TFP was chosen as a proxy for productivity. The methodology used focused on analyzing TFP between 1970 and 2017, and its inputs and output indices calculated using the Törnqvist index (1936). The results showed that, starting from 1970, agricultural productivity in the Southern Mesoregion grew at a higher rate than that observed in the state of Goiás and the adjacent mesoregions, with the Capital index experiencing higher growth compared to Labor and Land indices from the same decade, indicating a shift towards largescale production in the regional agriculture, increasing labor and land productivity. The Eastern Mesoregion had the second highest annual growth rate of TFP during the study period, with a 0.13 percentage point difference from the leader. The performance of the Eastern Mesoregion was linked to the increase in the output index in the last two censuses, facilitated by irrigated crops using central pivots. The North and Northwest regions followed trajectories where livestock products had smaller increases in the output index compared to agricultural products, from 1970 to 2017, representing the main contributions to the agricultural value. On the other hand, the Central Mesoregion diverged from the state average of agricultural TFP, as land use for agricultural activities and labor experienced declines starting from 1985, resulting in the lowest average TFP growth during the analyzed period.Item O impacto do Big Data na performance das firmas de capital aberto no Brasil(Universidade Federal de Goiás, 2023-07-04) Mello, Ivan Ribeiro; Cruz, Alethéia Ferreira da; http://lattes.cnpq.br/4696821747588199; Cruz, Alethéia Ferreira da; Albuquerque, Pedro Henrique Melo; Cunha, Moisés Ferreira daThere is a common belief that companies should actively engage in Big Data strategies to remain competitive. However, companies' ongoing concern is related to estimating the value of gains and expenses involved in acquiring or developing these solutions. In this context, this study seeks to answer the following research question: What is the impact of using Big Data on the performance of publicly traded companies in Brazil? Therefore, its objective is to measure the impact of using Big Data on the performance of publicly traded companies in Brazil from 2010 to 2022. Thus, this research replicates the model of Cappa et al. (2020) in the Brazilian context, using mobile application data made available by companies on the Google Play Store as an objective proxy for the available Big Data for each of them; with the Resource-Based View (RBV) as the fundamental theoretical framework. Data was collected from three different sources: Refinitiv Eikon©, the Brazilian Securities and Exchange Commission (CVM), and the Google Play Store, using Robotic Process Automation (RPA) through the PyAutoGUI library in Python. The results show that the impact of Big Data in 2022 is less significant than observed in previous research, and that from 2010 to 2022, the increasing adoption of the strategy by various firms in almost all evaluated sectors indicates that the application of Big Data seems to have generated positional and unsustainable competitive advantage. In this sense, the main contributions of this study are related to demystifying Big Data as a concept that still represents a cutting-edge innovation. The findings suggest that investing in Big Data still makes sense, but without the belief that it is something capable of solving any problems simply because it is a technology investment.