REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036最新文献_第8页

Income smoothing in Brazilian credit unions: the effects of default 巴西信用社的收入平滑：违约的影响

REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 Pub Date : 2024-01-02 DOI: 10.21680/2176-9036.2024v16n1id34807

Jonatas Dutra Sallaberry, Lauren Dal Bem Venturini, Arthur Frederico Lerner, Leonado Flach

{"title":"Income smoothing in Brazilian credit unions: the effects of default","authors":"Jonatas Dutra Sallaberry, Lauren Dal Bem Venturini, Arthur Frederico Lerner, Leonado Flach","doi":"10.21680/2176-9036.2024v16n1id34807","DOIUrl":"https://doi.org/10.21680/2176-9036.2024v16n1id34807","url":null,"abstract":"Purpose: This research aims to analyze whether credit unions manage their accounting results in order to smooth them through the provision for doubtful accounts (income smoothing), from a default perspective. \u0000Methodology: The sample reaches 938 unique cooperatives considering the period from December 2010 to December 2018, with data from the Central Bank of Brazil, tested using the multiple regression statistical technique, in quarterly panels. \u0000Results: The variation in the stock of credit operations and the adjusted net income were not statistically significant in the model, however it was not possible to accept the hypothesis that credit unions use the allowance for loan losses (PCLD) as a mechanism for managing results. The interest rate implicit in the result of income from credit operations was significant, and therefore related to the PCLD variation, while the condition of free admission did not show statistical significance. The variation in default was significant in the model, with a negative coefficient, implying consistency with the earnings management hypothesis, since in a scenario of higher default (risk) the relationship is negative and, therefore, PCLD levels are lower, avoiding potential negative results. \u0000Contributions of the Study: The results indicate the absence of earnings management by PCLD in the sample and period, contributing to the discussion of the relationships between earnings management variables. This enables credit unions to reflect on their internal corporate governance structure. In addition, the evidence contributes to the progress of the literature on earnings manipulation in credit unions, for which there are few studies available and play an important role in the Brazilian market, ensuring funding flows to economic sectors not served by traditional banking institutions.","PeriodicalId":516170,"journal":{"name":"REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036","volume":"20 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139452464","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Public budget and crime: an analysis based on the examination of indicators of lethal and non-lethal crimes in the state of Ceará 公共预算与犯罪：基于对塞阿拉州致命性和非致命性犯罪指标审查的分析

REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 Pub Date : 2024-01-02 DOI: 10.21680/2176-9036.2024v16n1id35016

Ludmilla Azevedo de Freitas, Roberto Sérgio do Nascimento, Denise Maria Moreira Chagas Corrêa, Richard Viotto, Samuel Cavalcante Mota

{"title":"Public budget and crime: an analysis based on the examination of indicators of lethal and non-lethal crimes in the state of Ceará","authors":"Ludmilla Azevedo de Freitas, Roberto Sérgio do Nascimento, Denise Maria Moreira Chagas Corrêa, Richard Viotto, Samuel Cavalcante Mota","doi":"10.21680/2176-9036.2024v16n1id35016","DOIUrl":"https://doi.org/10.21680/2176-9036.2024v16n1id35016","url":null,"abstract":"Objective: This article aims to analyze a possible relationship between budget execution and crime levels in the State of Ceará between 2012 and 2021. \u0000 Methodology: Use of linear regression using dependent variables (budgetary expenditures with the public security function) and independent variables (public revenue, intentional lethal violent crimes, seizure of weapons, violent property crimes, thefts, and sexual crimes). \u0000 Results: After evaluating the proposed variables, the results showed the influence of 2 (two) of the 6 (six) independent variables analyzed: revenue at 1% and theft at 10%. The other indicators related to intentional lethal violent crimes, gun seizures, violent property crimes, and sex crimes did not show consistent results. \u0000 Contributions of the Study: Expands the level of knowledge about possible relationships between budget expenditures and crime (its various typologies), in order to better understand whether effectively only spending on public security can influence the level of crime in a state of the federation.","PeriodicalId":516170,"journal":{"name":"REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036","volume":"8 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139452631","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Agressividade tributária e risco de fraudes contábeis em empresas listadas na B3 税务激进与 B3 上市公司的会计欺诈风险

REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 Pub Date : 2024-01-02 DOI: 10.21680/2176-9036.2024v16n1id31842

Térsio Arcúrio Júnior, J. Bilhim, R. Gonçalves

{"title":"Agressividade tributária e risco de fraudes contábeis em empresas listadas na B3","authors":"Térsio Arcúrio Júnior, J. Bilhim, R. Gonçalves","doi":"10.21680/2176-9036.2024v16n1id31842","DOIUrl":"https://doi.org/10.21680/2176-9036.2024v16n1id31842","url":null,"abstract":"Objetivo: O estudo investigou a relação entre a Agressividade Tributária (AT) e o Risco de Fraudes Contábeis (RFC) em empresas listadas na B3.\u0000Metodologia: Foram estimadas regressões quantílicas com dados de 41 empresas, considerando o período de 2011 a 2020. A current Effective Tax Rate (ETR) ou taxa tributária efetiva corrente foi utilizada como proxy para AT e o Z-Score de Altman foi utilizado como proxy para RFC. Para a coleta de dados, utilizou-se a base de dados da Economática®, bem como os Formulários de Referência e as atas de assembleia/reunião do conselho de administração disponíveis no site da Comissão de Valores Mobiliários (CVM).\u0000Resultados: Os resultados apontaram que quanto maior o nível de AT, menor o RFC, não corroborando a hipótese da pesquisa. Ademais, os resultados mostraram associações significativas de variáveis relacionadas à governança corporativa. A variável IndepCadm demonstrou associações negativas com o RFC, enquanto as variáveis ReuCadm e Coaud apresentaram associações positivas. Por fim, a variável CeoPres indicou associações mistas com o RFC, isto é, ora parâmetros estimados possuem relação negativa e ora parâmetros estimados possuem relação positiva com o RFC.\u0000Contribuições do Estudo: Os resultados podem contribuir para reforçar os efeitos mistos que a literatura tem apresentado sobre a agressividade tributária. Considerando esses efeitos, a compreensão da relação entre a AT e o RFC pode ser uma ferramenta de auxílio nos processos de tomada de decisão de investidores quanto a comprar, vender ou manter determinados ativos. Adicionalmente, a auditoria independente pode utilizar o grau de agressividade tributária como um alerta para fraudes, enquanto o fisco pode planejar suas atividades de fiscalização priorizando empresas com níveis elevados de agressividade tributária. Isto é, a informação sobre a AT pode ser um item a ser incorporado no processo de tomada de decisão de diversos usuários da informação contábil.","PeriodicalId":516170,"journal":{"name":"REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036","volume":"133 33","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139453477","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Accounting for goodwill: reflections historical, conceptual and comparative review 商誉会计：历史、概念和比较回顾

REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 Pub Date : 2024-01-02 DOI: 10.21680/2176-9036.2024v16n1id34938

João Eudes de Souza Calado, José Matias-Pereira

{"title":"Accounting for goodwill: reflections historical, conceptual and comparative review","authors":"João Eudes de Souza Calado, José Matias-Pereira","doi":"10.21680/2176-9036.2024v16n1id34938","DOIUrl":"https://doi.org/10.21680/2176-9036.2024v16n1id34938","url":null,"abstract":"Purpose: The purpose is to make reflections from a historical, conceptual and comparative review on goodwill in one hundred years of accounting theory, still considered a difficult topic with the theoretical and normative evolution. \u0000Methodology: Theoretical essay produced from an integrative qualitative literature review. It presents the theoretical evolution and challenges observed by theorists and regulators since the seminal study “Accounting Theory” by William Paton (1922). \u0000Results: The relevance attributed to goodwill goes far beyond the concepts and criteria for recognition and measurement. Its interpretation and processing are influenced by cognitive aspects, economic interests, and in a moment of economic crisis, debates on the topic are intensified, motivated by stakeholders’ concerns, regulators and theorists, the same in one hundred years of evolution. So, the future of goodwill is undefined. \u0000Contributions of the Study: The historical and comparative analysis, limited in the choice of the references on the subject, contributes to confirm the subjectivity and absence of conceptual, normative and practical consensus for goodwill, thus there aren't right or wrong among theorists and regulators. The scenario of high volatility in the capital markets during Covid-19 pandemic, for example, arose new theoretical discussions about the quantum and multidisciplinary dimension and the possible return of Accounting practices used in the past. Therefore, the relevance of goodwill requires that not only regulators establish rules, but that theoretical and practical ethically contribute to the debate. ","PeriodicalId":516170,"journal":{"name":"REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036","volume":"57 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139452675","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Evidence of sustainable development goals disclosure in publicly traded Brazilian companies 巴西上市公司披露可持续发展目标的证据

REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 Pub Date : 2024-01-02 DOI: 10.21680/2176-9036.2024v16n1id34940

João Pedro Lopes Barra, Ícaro Guilherme Félix da Cunha, Maria Júlia Estevão de Melo Oliveira, Renata Veloso Santos Policarpo, D. Rebelatto

{"title":"Evidence of sustainable development goals disclosure in publicly traded Brazilian companies","authors":"João Pedro Lopes Barra, Ícaro Guilherme Félix da Cunha, Maria Júlia Estevão de Melo Oliveira, Renata Veloso Santos Policarpo, D. Rebelatto","doi":"10.21680/2176-9036.2024v16n1id34940","DOIUrl":"https://doi.org/10.21680/2176-9036.2024v16n1id34940","url":null,"abstract":"Purpose: This article examines if publicly traded Brazilian companies listed on the Brazil 50 Index (IBrX50) and the Corporate Sustainability Index (ISE) use Sustainable Development Goals to guide their environmental, social, and governance practices (ESG). \u0000Methodology: The evaluation is carried out through the descriptive content analysis of companies listed on the IBrX50. We highlight that they were also listed on the ISE B3 in the year 2022. Data was gathered from the companies’ sustainability reports and on websites specialized in ESG assessments. \u0000Results: The research presents analogies between the ISE B3 and the IBrX50 theoretical portfolios while analyzing the assets in their portfolios and ESG scores. We additionally look into the proximity of the assets in relation to the disclosure of the Sustainable Development Goals in their sustainability reports. We found that, although most companies publish sustainability reports and mention the SDGs, few disclose the goals and initiatives aimed at sustainable development practically. \u0000Contributions of the Study: The article contributes to the field of research on the voluntary disclosure of information on sustainability. It presents an initial overview on SDGs disclosure in sustainability reports within the Brazilian context. Future studies may explore analyzes which include ESG practices in companies.","PeriodicalId":516170,"journal":{"name":"REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036","volume":"131 36","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139453400","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

An analysis of how Millennials view social security 分析千禧一代如何看待社会保障

REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 Pub Date : 2024-01-02 DOI: 10.21680/2176-9036.2024v16n1id34962

D. Lima, Daniel Nepomuceno Nery, Cláudio de Souza Miranda

{"title":"An analysis of how Millennials view social security","authors":"D. Lima, Daniel Nepomuceno Nery, Cláudio de Souza Miranda","doi":"10.21680/2176-9036.2024v16n1id34962","DOIUrl":"https://doi.org/10.21680/2176-9036.2024v16n1id34962","url":null,"abstract":"Objective: To identify and analyze how Millennials view social security. \u0000Methodology: A survey consisting of a 21- question structured questionnaire developed on the LimeSurvey® tool and sent to approximately 15 thousand people from all regions of Brazil. The respondents were selected on an open basis and according to the age group of this generation. The non-parametric Chi-Square test was performed for each question in the structured questionnaire to verify differences in the evaluation of the control variables. \u0000Results: Contrary to the analyzed study bases, most Brazilian Millennials in the survey think or are concerned about their retirement. One hypothesis based on the research findings is that Millennials are concerned about their retirements and believe that achieving a secure retirement will be a very complicated task in the future. Despite the low number of supplementary pensions among Millennials, most claim to have a high level of interest in it, and contribute to the literature on the subject. \u0000Study contributions: In addition to furthering the understanding of how Millennials deal with social security, this study can contribute to the development of public policies aimed at educating young people on social security.","PeriodicalId":516170,"journal":{"name":"REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036","volume":"29 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139536782","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0