Fraudes corporativas: uma análise dos seus determinantes e do seu efeito sobre o desempenho das empresas brasileiras de capital aberto
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2021-05-14
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Universidade Federal de Goiás
Resumo
Despite the relevance and impact of corporate fraud in the Brazilian market,
little is known about the reasons for its occurrence. Previous studies have
focused on the prevention and detection of fraud, disregarding what may be the
determining factors of this behavior by companies in Brazil. Aiming to fill this
gap, this study aimed to identify the determinants of corporate fraud in publicly
traded Brazilian companies. As well as verifying the effects of experience in
corporate fraud on the market performance of companies. Variables pointed out
in the fraud literature in previous studies that are directly linked to the
environment in which the firm is inserted and the internal characteristics of the
firm itself were used in order to verify whether these variables can be considered
as determinants of illegal corporate behavior. Additionally, it was analyzed
whether the experience in corporate fraud interacts with the characteristics of
the firm and the environment to explain the performance of the companies.
Through Logistic Regression, it was identified that profitability, risk of
bankruptcy, auditing company, size, political connections, economic scenario
and sector are some internal and external characteristics of the company that
contribute to explain the occurrence of this illegal behavior, thus determining
the probability of occurrence of corporate fraud in the Brazilian market.
Subsequently, through multiple linear regression, it was identified that in the
presence of fraud experience, only the risk of bankruptcy ceases to be
significant in economic and financial performance, allowing the inference that
the greater the company's experience in engaging in fraud and the greater your
risk of bankruptcy, the greater your performance (measured using Tobin's Q).
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SCARINCI, T. F. B. Fraudes corporativas: uma análise dos seus determinantes e do seu efeito sobre o desempenho das empresas brasileiras de capital aberto. 2021. 48 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Federal de Goiás, Goiânia, 2021.