PPGCC - Mestrado em Ciências Contábeis

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Sala de aula invertida: percepção dos alunos de Ciências Contábeis da UFRN, a luz da teoria da autodeterminação
(Universidade Federal do Rio Grande do Norte, 2025-07-23) Ferreira, Thallia Oliveira; Martins, Joana Darc Medeiros; https://orcid.org/0000-0002-5067-0219; http://lattes.cnpq.br/1982549166498884; http://lattes.cnpq.br/0484490125024445; Lima, Diogo Henrique Silva de; https://orcid.org/0000-0001-8463-1421; http://lattes.cnpq.br/0517005437973793; Bispo, Ana Carolina Kruta de Araújo; https://orcid.org/0000-0002-0664-8575; http://lattes.cnpq.br/0359890997459713
Active teaching methodologies have gained prominence in educational settings by fostering greater student engagement in the learning process and encouraging the development of skills such as critical thinking, logical reasoning, and problem-solving. Among these methodologies, the flipped classroom stands out for promoting student autonomy. This study aims to analyze the perceptions of Accounting students at the Federal University of Rio Grande do Norte regarding the learning process in the course Business Practice I, considering their experiences with both traditional lecture-based and flipped classroom models, through the lens of SelfDetermination Theory. The research is descriptive in nature and adopts a qualitative approach. The sample comprises 22 students enrolled in Business Practice I from the 2023.1 to the 2024.1 academic periods. It is worth noting that the study was approved by the appropriate Research Ethics Committee. Data collection was conducted through focus groups with semistructured interviews, dividing the students into those who experienced traditional methodologies and those who participated in the flipped classroom. The data were analyzed using Bardin’s (2016) content analysis method, which consists of three phases: pre-analysis, material exploration, and treatment of results. Data were coded and categorized using ATLAS.ti software, resulting in nine code groups: lecture-based; flipped; self-determined environment: flipped method; self-determined environment: lecture method; challenges of the flipped classroom; challenges of the lecture method; difficulties in the course; motivation for attending the course using the flipped method and the lecture method. Students who experienced the active methodology highlighted the flexible schedule for completing tasks, the effectiveness of videos in understanding the content, and positive interaction with the instructor. However, critical issues included poor time management, often leaving tasks until the last minute and a lack of motivation among some students, with activities perceived merely as obligations. In the lecture-based method, data indicated a lack of support for student autonomy and active engagement, due to the rigid structure of the classes and limited freedom to organize their studies. Finally, the results showed that students faced both technical and cognitive difficulties in both methods. In the traditional approach, students frequently reported completing assignments mechanically, focusing on submission rather than understanding accounting processes. In the active method, although the format had the potential to enhance skills, particularly through videos and practical activities, limitations such as poor video quality and low audio impaired their development.
Qualidade da informação contábil no setor público sob a perspectiva da conformidade: um estudo das capitais brasileiras
(Universidade Federal do Rio Grande do Norte, 2025-08-27) Mulatinho Júnior, Luiz Hilário; Silva, Josimar Pires da; http://lattes.cnpq.br/9929424673911279; http://lattes.cnpq.br/5197901560521694; Mota, Renato Henrique Gurgel; https://orcid.org/0000-0001-8439-7540; http://lattes.cnpq.br/6602112968915730; Santos, Paulo Sérgio Almeida; http://orcid.org/0000-0003-1297-7233; http://lattes.cnpq.br/9024298296292756
This research addresses the Quality of Accounting Information (QIC) in the public sector, considering the aspects of transparency, compliance, and informativeness as fundamental to assessing the legitimacy of government accounting information. The Quality of Accounting and Tax Information Indicator (ICF), developed by the National Treasury, is used as a proxy for QIC. The research is structured in two chapters: the first investigates the relationship between accounting and tax compliance and transparency, analyzing its scientific validity from the perspective of legitimacy theory; the second chapter evaluates the statistical relationships between accounting compliance and government financial condition, based on legitimacy theory. A sample of Brazilian capital cities was used, chosen due to their greater data availability and information structure. The research is based on the assumption that transparent and compliant accounting information strengthens public accountability and serves as a tool for public assessment of management.
Regulação econômico-financeira: análise do impacto na eficiência dos serviços de abastecimento de água e esgotamento sanitário no Brasil
(Universidade Federal do Rio Grande do Norte, 2025-06-24) Cruz, Gilka Alice Alves da; Barbosa, Alexandro; https://orcid.org/0000-0001-8572-0637; http://lattes.cnpq.br/5747730761816822; http://lattes.cnpq.br/6791078907498999; Carvalho, Anne Emilia Costa; https://orcid.org/0000-0002-0191-7115; http://lattes.cnpq.br/6803076056551170; Simões, Pedro Tiago Francisco
Water supply and wastewater services are essential for the population’s quality of life and must be provided efficiently. Efficiency in the provision of these services is fundamental to ensure greater productivity in service delivery, and regulation can contribute to improving efficiency. This study investigated the influence of economic-financial regulations on the spending efficiency of Brazilian concessionaires between 2017 and 2022. The sample comprised 89 service providers and 50 regulatory agencies, analyzing the regulations and their economic-financial indicators to test their relationship with the efficiency of these companies. The analysis was divided into two stages: initially, the efficiency of the providers was assessed using the Dynamic Network DEA model; subsequently, the relationship between economic-financial regulations and efficiency was examined through regression analysis. The global efficiency result showed an average of 78.18% over the period, with operational efficiency (83.37%) higher than economicfinancial efficiency (72.7%). Regarding regulation, non-regulated companies did not demonstrate higher efficiency compared to regulated ones. The regression indicated a negative relationship between the number of indicators and efficiency, while the number of economic-financial regulations did not show a significant influence on efficiency levels. Furthermore, with regard to the productivity of service providers, no evidence was found that regulatory incentives improve the productivity of the concessionaires.
Retirada de IPOs no mercado de ações brasileiro: determinantes e consequências
(Universidade Federal do Rio Grande do Norte, 2025-06-05) Freire, Isaac Barros Dias; Freitas Neto, Raimundo Marciano de; http://lattes.cnpq.br/8096228816976057; http://lattes.cnpq.br/6388773693531591; Barros, Lucas Ayres Barreira de Campos; https://orcid.org/0000-0002-9319-1306; http://lattes.cnpq.br/0198661144573382; Ermel, Marcelo Daniel Araújo; http://lattes.cnpq.br/5315982449740829
This research examines the withdrawal of initial public offerings (IPOs) in the Brazilian stock market, analyzing both the occurrence and the factors associated with this decision. It explores the reasons why companies choose to cancel their IPOs and the consequences of such withdrawals for future capital-raising efforts. Based on a sample of 220 IPOs initiated between 2016 and 2023, of which 58% were canceled, the research employs a logistic regression model to identify factors that increase the likelihood of cancellation, such as board independence, company size, profitability, and market conditions. Additionally, the study evaluates the impact of IPO withdrawal on subsequent capital-raising attempts, showing that companies that cancel their offerings may face greater challenges in future issuances, including longer timelines and smaller amounts raised when compared to similar emissions. The research identified that governance structure is a key factor influencing withdrawal, while a history of cancellation reduces the capital raised in reissuances. The study contributes to the literature by addressing the underexplored topic of canceled IPOs in Brazil and providing insights for investors and managers regarding the risks and benefits of this decision.
A relação econômica do crédito de carbono e o retorno sobre o patrimônio líquido: uma análise quantitativa em empresas listadas na B3, no período de 2021 a 2023
(Universidade Federal do Rio Grande do Norte, 2025-05-30) Lopes, Ana Rachel Saraiva; Oliveira, Atelmo Ferreira de; https://orcid.org/0000-0001-8861-0724; http://lattes.cnpq.br/5033606012933010; Lucena, Edzana Roberta Ferreira da Cunha Vieira; https://orcid.org/0000-0003-4563-2602; http://lattes.cnpq.br/4055324644123917; Nicácio, Antônio Gustavo; https://orcid.org/0000-0002-2207-820X; http://lattes.cnpq.br/3195366690436337
Climate change has driven the development of economic mechanisms aimed at mitigating environmental impacts, such as the carbon credit market. In this context, this research aims to analyze the relationship between the participation of companies in the Carbon Efficient Index (ICO2) of B3 and their financial performance, measured by Return on Equity (ROE), in the period from 2021 to 2023. The study is characterized as descriptive, with a quantitative approach, using statistical analysis of the collected data. The sample includes 109 companies listed on B3, excluding financial institutions and companies with low governance levels. Descriptive, exploratory, and inferential analyses were applied using the JAMOVI and R software. As a result, the research showed that companies participating in the Carbon Efficient Index (ICO2) achieved, on average, an increase of 0.151 percentage points in Return on Equity (ROE) compared to companies that did not join, providing valuable information for investors' strategic decisions and for strengthening corporate sustainability policies.
Dinâmica de valor: o efeito da estrutura de capital e da política de dividendos no setor de Utilities em mercados emergentes
(Universidade Federal do Rio Grande do Norte, 2025-03-27) Silva, Matheus Souza; Tavares, Adilson de Lima; https://orcid.org/0000-0002-7800-9473; http://lattes.cnpq.br/0428428556686066; Barbosa, Alexandro; Lima, Lauro Vinício de Almeida
This study explores the influence of capital structure and dividend policy on the market value of companies in the Utilities sector in emerging markets, focusing on the BRICS countries from 2018 to 2023. The research aims to fill gaps in the financial literature, which typically concentrates on developed markets that are more stable and predictable. In contrast, emerging markets face challenges such as high volatility, weak governance, and reliance on external capital, factors that can impact the effectiveness of traditional financial strategies. The sample consists of 266 companies, with data obtained from the Eikon Refinitiv platform, complemented by annual reports and stock exchange records. The methodology employs a quantitative, descriptive, and explanatory approach, utilizing econometric modeling to analyze the relationship between financial leverage, dividend policy, and market value. The study also considers the impact of regional macroeconomic variables, such as inflation and GDP, following a hypothetical-deductive approach. Capital structure and dividend policy are regarded as crucial factors for market value, especially in riskier environments typical of emerging markets. The analyzed period includes significant economic events, allowing an assessment of corporate resilience in response to external shocks. The results indicate that financial leverage positively impacts market value, whereas dividend policy has a negative effect, suggesting that investors associate high dividends with lower future growth. The interaction between these variables proved to be complex, requiring careful analysis, particularly in regulated sectors. Additionally, inflation emerged as a relevant factor, increasing risk perception. This study contributes to understanding the effects of capital structure and dividend policy in emerging markets, providing insights for academics and managers to develop financial strategies better suited to volatile and uncertain environments.
Subjetividade na interpretação dos dispositivos das sentenças judiciais e seus efeitos na perícia contábil em cumprimento de sentença
(Universidade Federal do Rio Grande do Norte, 2025-03-31) Santos, Everton Gomes dos; Lima, Diogo Henrique Silva de; https://orcid.org/0000-0001-8463-1421; http://lattes.cnpq.br/0517005437973793; http://lattes.cnpq.br/8830465974924643; Borges, Erivan Ferreira; Dantas, José Marilson Martins
Forensic accounting is essential in the liquidation and enforcement of court judgments, ensuring the precise quantification of amounts and the fulfillment of rights recognized in court. However, omissions and a lack of clarity in judicial rulings often introduce subjectivity into forensic accountants’ interpretations, affecting the definition of technical criteria and methods in the production of expert evidence. This study used a mixed qualitative-quantitative approach to analyze how subjectivity resulting from gaps in judicial rulings impacts forensic accounting in sentence enforcement proceedings in the civil courts of Natal/RN between 2020 and 2022, evaluating its effects on expert report challenges, process duration, and costs. The research examined 204 cases, including a qualitative analysis of 16 subjective judicial rulings, and employed statistical methods such as Pearson correlation, logistic regression, and OLS. Qualitative findings suggest that technical omissions in judicial decisions create room for interpretation by the expert, leading to subjectivity and challenges to the expert report. From a quantitative perspective, the results reveal that technical omissions in 15.69% of cases significantly increase the probability of appeals to the third instance (odds ratio 2.7034, p < 0.05) and of motions for clarification (odds ratio 2.8805, p < 0.05), but counterintuitively reduce by 60.24% the chance of requests for clarification or challenges to the expert report (odds ratio 0.3976, p < 0.05). No direct relationship was found between omissions and process duration, except when moderated by third-instance appeals, which extended the time for evidence production by 68.20% (p < 0.05). The absence of direct cost data limited the analysis, but proxies such as new expert reports (5.88%) suggest indirect impacts. Grounded in legal and accounting communication theory and the Plain Language Movement, the study underscores the need for greater precision in judicial drafting to reduce interpretative discrepancies, mitigate challenges, and enhance efficiency and legal certainty in sentence enforcement.
Influência das áreas de formação acadêmica nos traços da Dark Tetrad dos discentes da Universidade Federal do Rio Grande do Norte
(Universidade Federal do Rio Grande do Norte, 2024-12-19) Barbosa, Cláudia Cristina Oliveira de Lima; Melo, Clayton Levy Lima de; https://orcid.org/0000-0003-4397-115X; http://lattes.cnpq.br/3592016274832763; http://lattes.cnpq.br/2458574936871180; Dantas, Marke Geisy da Silva; Azevedo, Yuri Gomes Paiva
This study analyzes the influence of academic field of study on the personality traits of the Dark Tetrad in students at the Federal University of Rio Grande do Norte. Over the past two decades, there has been a significant increase in research on how the traits of Machiavellianism, narcissism, psychopathy, and sadism manifest in organizational contexts. These four personality traits have been grouped together to form the Dark Tetrad. Using a quantitative and descriptive approach, through the application of a questionnaire, the research aims to investigate the presence and influence of the personality traits that make up the Dark Tetrad in 378 university students at UFRN, covering various academic fields. The results of the study reveal Machiavellianism as a predominant trait, associated with strategic and discreet behaviors, while narcissism manifests as an inflated self-image. On the other hand, psychopathy and sadism are largely rejected, indicating higher emotional maturity and social conformity. Machiavellianism showed an average score of 3.46 in the general sample and 3.58 among students of Accounting, suggesting more manipulative and competitive behaviors typical of highly competitive academic areas. Narcissism had an average score of 2.73 in the general sample and 2.77 among students of Accounting, indicating its presence but to a lesser extent than Machiavellianism, with more focus on the ability to influence others than on self-image. Psychopathy showed an average of 1.94 in the general sample and 1.85 among Accounting students, reflecting a low prevalence of this unethical trait among the students. Sadism, with average scores of 2.30 in the general sample and 2.18 among Accounting students, also showed a low prevalence, reinforcing the idea that sadism is not a prominent trait in academic environments. These results suggest that traits such as Machiavellianism and narcissism are more common in competitive academic fields, while psychopathy and sadism are less prevalent, highlighting the need for educational strategies that foster a more ethical and collaborative environment. These traits vary according to gender, age, and academic fields, with more competitive courses such as Accounting favoring manipulative characteristics, while fields like Linguistics and Health Sciences prioritize ethical and collaborative interactions. The relevance of this study lies in the importance of the Dark Tetrad for identifying psychobehavioral characteristics in decision-making processes, both in academic and professional settings, significantly contributing to national and international literature by exploring the influence of academic fields of study on the personality traits of this dark triad.
Efeitos da atuação política dos governadores dos estados brasileiros na captação de transferências voluntárias
(Universidade Federal do Rio Grande do Norte, 2024-12-26) Carvalho, Caio Lucas Rocha de; Vieira, Luís Manuel Esteves da Rocha; https://orcid.org/0000-0001-7850-7838; http://lattes.cnpq.br/6524384879855273; http://lattes.cnpq.br/9626880381044436; Lima, Severino Cesário de; Santos, Yuri Dantas dos
This study analyzes the effects of governors' political actions on securing voluntary transfers from the Union's budget to the Federated States, emphasizing their career experience and political dynamics with the actors involved in approving the Brazilians Annual Budget Law (Lei Orçamentária Anual). Considering that discretionary transfers are essential for implementing public policies of mutual interest, this research provides insights into whether agents with different levels of articulation and experience have similar capacities to secure resources allocated to government policies. The study contributes to the literature by analyzing how governors' political actions influence power dynamics, public management, and the distribution of resources within Brazilian federalism. While much of the existing literature focuses on transfers directed to municipalities, this work emphasizes governors' political roles in securing voluntary transfers for states, addressing a significant gap in the understanding of intergovernmental relations and the functioning of federalism in Brazil. To achieve this objective, panel data regression was employed, covering the period from 2011 to 2023, considering the superior quality of the data from the Superior Electoral Court (Tribunal Superior Eleitoral - TSE) database. Additionally, data from the Brazilian Center for Analysis and Planning (Cebrap) were used to quantify attributes related to political alignment. The results contribute to a deeper understanding of the interaction between fiscal federalism and political dynamics in Brazil, enabling analyses of the potential impact of political leaders with consolidated trajectories compared to those emerging as new actors in the political arena. Parliamentary representation in the Deputies Chamber (Câmara dos Deputados) is positively associated with the transfers received, highlighting its relevance as a bargaining element. However, political alignment with other institutional actors, such as the President of the Republic and the Budget General Rapporteur, and the governors' political experience were not significant, indicating the possible protagonism of the parliament in the analyzed context. Thus, the findings demonstrate that the distribution of transfers more intensely reflects parliamentary interests, contributing to the understanding of power relations in Brazilian fiscal federalism.
Índice de sustentabilidade empresarial e performance financeira das utilities no Brasil
(Universidade Federal do Rio Grande do Norte, 2024-08-26) Sena, Wiviane Maria Leite de; Barbosa, Alexandro; https://orcid.org/0000-0001-8572-0637; http://lattes.cnpq.br/5747730761816822; http://lattes.cnpq.br/4666400141203779; Vieira, Luis Manuel Esteves da Rocha; Simões, Pedro Tiago Francisco
Corporate sustainability is increasingly accepted, and is seen not only as an ethical choice, but also as a smart strategy for companies seeking to operate efficiently. In this context, companies play the role of social agents, as they have the responsibility to serve their main stakeholders and contribute to the sustainable development of the region in which they operate. Financial statements are sources of data that allow financial policy makers to evaluate economic scenarios when making decisions. In view of this, this study aims to analyze the relationship between the Corporate Sustainability Index (ISE) and the economic and financial indicators of utilities listed on the Stock Exchange, using data extracted from the companies' financial statements. The chosen methodology was panel data analysis, using regression models to evaluate the relationship between financial indicators and the share of the ISE B3 portfolio. The sample includes 39 companies from the water and sanitation, electricity and natural gas sectors, from 2010 to 2023. The results demonstrated a statistically significant relationship between profitability and inclusion in the index, so that the findings do not reject hypothesis 1, but reject hypothesis 2, indicating that greater liquidity does not have an impact on adherence to the ISE B3 portfolio.
Permanência no ensino superior: um estudo de caso em um Curso de Graduação em Ciências Contábeis de uma instituição privada do Rio Grande do Norte
(Universidade Federal do Rio Grande do Norte, 2024-08-30) Sousa Júnior, Lenilson Firmino de; Lucena, Edzana Roberta Ferreira da Cunha Vieira; https://orcid.org/0000-0003-4563-2602; http://lattes.cnpq.br/4055324644123917; Carvalho, Daniele da Rocha; Araújo, Edineide Jezini Mesquita
The permanence of students in private higher education has become an important topic in the educational context, both in Brazil and internationally. In this context, the objective of this study is to analyze the factors that contribute to the permanence of students in the undergraduate course in Accounting Sciences at an institution. private sector in Rio Grande do Norte (RN). Two main approaches were used to collect data: analysis of institutional data on the number of students enrolled each academic semester, in addition to numbers relating to abandonment, withdrawal, transfer and cancellation of the course over the last 19 years, referring to the cohort from 2005 to 2023, to identify patterns and trends in student behavior over time, allowing the calculation of the dropout rate for 37 semesters and 28 classes, in addition to collecting the numbers of beneficiaries of public policies such as FIES and PROUNI. An adapted questionnaire based on the study by Castelo Branco, Nakamura and Jezine (2017) was also applied, with the aim of evaluating the students' retention in the course under study. Data analysis highlights an average dropout rate per class of 65.29%, with a predominance of young women, limited racial diversity and the prevalence of students from public schools. The majority belong to families with an income of 1 to 1.9 minimum wages, and the choice of course was guided by affinity, not just ease of access. Identification with the course is strong, reflected in 52.6% of total agreement and 45.6% of partial agreement, indicating greater persistence. The perception of teachers is positive, with 50.9% considering them excellent and 49.1% good. Financial difficulties, infrastructure and previous education are the main risk factors for dropout. The intention to stay on the course is high, at 87.7%, reinforcing the students' commitment to completing the course.
Efeitos da gamificação no processo de ensino aprendizagem dos alunos de Graduação em Ciências Contábeis e Administração
(Universidade Federal do Rio Grande do Norte, 2024-08-12) Freitas, Susane de Queiroz Vale; Martins, Joana Darc Medeiros; https://orcid.org/0000-0002-5067-0219; http://lattes.cnpq.br/1982549166498884; https://orcid.org/0000-0002-9250-8666; http://lattes.cnpq.br/2020009565331510; Lucena, Edzana Roberta Ferreira da Cunha Vieira; Santiago, Josicarla Soares
The objective of this study is to analyze the effects of gamification on the performance of Accounting and Business Administration students, examining how the integration of game elements in teaching can influence engagement, motivation, and academic performance in accounting subjects, either by facilitating decision-making or by developing problem-solving skills. Using a qualitative approach, the methodology included the application of a gamified activity, followed by focus group and individual interviews to assess students' perceptions, triangulated with participant observation. The research was conducted at a higher education institution in Caicó/RN during the 2024.1 academic semester, and the sample included 47 students. The results demonstrate that gamification had a positive impact on students' engagement and motivation, creating a more dynamic, collaborative, and interactive learning environment. The application of this methodology facilitated the understanding of complex accounting concepts and improved students' decision-making abilities, which are essential elements in developing professional competencies. However, the research also identified limitations, such as the restriction to only one higher education institution and two specific courses, which may limit the generalization of the results. This suggests that future studies should expand to other management and business fields to more broadly explore the potential of gamification in higher education. In conclusion, gamification shows promising potential to enhance the learning experience in higher education, contributing to the development of more engaged and well-prepared professionals.
A evidenciação contábil do risco sacado nas demonstrações financeiras das companhias varejista listadas na B3: uma análise à luz da teoria da divulgação
(Universidade Federal do Rio Grande do Norte, 2024-08-26) Dias, Sandra Cristina da Silva Drummond; Gomes, Anailson Márcio; https://orcid.org/0000-0003-4055-4422; http://lattes.cnpq.br/1706401049342481; http://lattes.cnpq.br/6364150091895737; Vieira, Eduardo Tadeu; Mota, Renato Henrique Gurgel
This research aims to identify, in the light of the theory of disclosure, the practices of accounting disclosure of the forfait in the financial statements of retail companies listed on B3: an analysis in the light of the theory of disclosure, in the period from 2019 to 2023. The financial statements of the retail companies listed on B3, which are part of the governance levels of the Novo Mercado, N1 and N2, comprising 14 companies and 70 observations, were analyzed. Through the content analysis, an increase in the level of disclosure of the drawn risk operations was identified in accordance with the CVM's technical guidelines regarding the disclosure of information, especially after the Americanas S.A. scandal. The analysis revealed the influence of financial scandals on accounting disclosure practices, evidencing the relationship between crises and the quality of the information disclosed, especially regarding the disclosure of the forfait. The changes identified in the forms of disclosure of the fortait over the years, especially in the years 2022 and 2023, indicate that companies are able to adjust to changes in market regulations and expectations, even if in a reactive and subtle way. These findings reflect not only companies' current practices regarding the measurement and disclosure of forfait, but also the emerging trends and ongoing challenges faced by the accounting and finance industry regarding the thin threshold of accounting information asymmetry.
Adoção de indicadores ESG, folga financeira e restrição financeira: um estudo em empresas de capital aberto em países emergentes
(Universidade Federal do Rio Grande do Norte, 2024-08-22) Souza, Marília Gabrielly Santos de; Tavares, Adilson de Lima; https://orcid.org/0000-0002-7800-9473; http://lattes.cnpq.br/0428428556686066; http://lattes.cnpq.br/9762917952839946; Mota, Renato Henrique Gurgel; Lucena, Wenner Gláucio Lopes
This dissertation aimed to investigate the relationship between the adoption of ESG practices and financial slack or financial constraints in publicly traded companies in emerging markets, specifically within the BRICS economic group. To achieve this, data covering the period from 2018 to 2022 were collected from the Refinitiv Eikon® database. Using a sample of publicly traded companies in these countries, selected based on their obligation to disclose detailed financial information, the unbalanced sample consisted of 1,341 companies between 2018 and 2022, totaling 4,335 observations. For data analysis, a quantitative approach and econometric techniques were employed, with panel data regression using a fixed effects model. The analysis considered both the overall ESG performance and each ESG pillar separately, in addition to examining controversies associated with these practices. The results indicated an interaction between financial variables and ESG scores in companies from BRICS countries. Financial slack was positively associated with overall ESG performance and the environmental pillar, suggesting that companies with more resources tend to invest more in sustainable practices. Conversely, financial constraints showed a negative and significant relationship with environmental performance, indicating that companies with greater financial difficulties tend to reduce their investments in environmental initiatives. Furthermore, company size was a relevant factor across all ESG pillars, with larger companies exhibiting better performance. The analysis of ESG controversies revealed that the companies in the study showed a high probability of being involved in controversial events, with those facing greater financial constraints tending to avoid controversial behavior to protect their reputation. Larger companies demonstrated lower exposure to controversies, possibly due to greater pressure for transparency and good practices. These findings underscore the importance of financial conditions in the adoption of ESG practices in companies in emerging markets.
Utilização do hedge accounting diante do risco idiossincrático: aplicação nos países pertencente ao BRICS
(Universidade Federal do Rio Grande do Norte, 2024-08-27) Freire, Kyanne Kamylla Costa; Oliveira, Atelmo Ferreira de; https://orcid.org/0000-0001-8861-0724; http://lattes.cnpq.br/5033606012933010; http://lattes.cnpq.br/1841732246860549; Freire, Anna Paola Fernandes; Mota, Renato Henrique Gurgel
The objective of this research is to investigate the influence of the use of Hedge Accounting on the idiosyncratic risk of companies belonging to the BRICS, analyzing the period from 2018 to 2022, based on Agency Theory, Information Asymmetry and Signaling Theory. A multiple linear regression using the ordinary least squares method with panel data was used as a methodology. To measure the dependent variable called idiosyncratic risk, the three-factor estimation model by Fama and French (1993) was used. The independent variable of interest Hedge Accounting, the criterion used was the disclosure of the use of this accounting methodology in the explanatory notes of the companies included in the research and Hedge variables with value and without value from the Refinitiv base, assuming a value of 0 or 1 in the model. Additionally, control variables suggested in the literature were used, such as size, debt, current liquidity and distribution of dividends per share. The data was obtained from the Refinitiv platform. As a result, there was a significant and negative relationship between the adoption of Hedge Accounting and idiosyncratic risk, as expected. The results indicate that financial variables impact portfolio returns in BRICS countries in different ways, reflecting the different economic conditions and market structures of each country. Strategies that work well in one context may not be as effective in another, highlighting the importance of a contextualized analysis adapted to the specific characteristics of each market. Portfolio management in emerging markets requires a deep understanding of the variables that influence returns in each country, allowing for a more strategic allocation of resources adjusted to local conditions. From the results, it is concluded that the use of Hedge Accounting reduces idiosyncratic risk, presenting marked differences between the BRICS countries. While Brazil, Russia and India show a significant reduction in this risk with the use of the practice, China and South Africa did not demonstrate a statistically relevant impact, suggesting specific challenges in implementing Hedge Accounting in these economies.
A relação entre a governança e a condição financeira dos municípios brasileiros
(Universidade Federal do Rio Grande do Norte, 2024-08-26) Salustiano, Jéssica da Costa; Lucena, Edzana Roberta Ferreira da Cunha Vieira; Lima, Severino Cesário de; https://orcid.org/0000-0003-4563-2602; http://lattes.cnpq.br/4055324644123917; http://lattes.cnpq.br/7842328768112191; Schwarz, Lucas Allan Diniz; Vieira, Luís Manuel Esteves da Rocha; Araújo, Ronaldo José Rego de
Public governance has gained increasing importance in the administration of municipalities, especially in a context of fiscal constraints and the demand for greater transparency and efficiency in the management of public resources. This study aims to analyze the relationship between governance in Brazilian municipalities and their governmental financial condition. Grounded in Financial Condition Theory and empirical studies, the research hypothesizes that there is a significant association between governance indices (measured by the management dimension of the IGM-FA) and the financial condition of municipalities (measured by the indicators of debt, current savings, and relative liquidity, which compose the payment capacity score (CAPAG)). The research covered all 5,570 Brazilian municipalities, and the database spanned the period from 2018 to 2023. The variables Debt Indicator, Current Savings, and Liquidity totaled 31,130, 32,025, and 27,303 observations, respectively, due to the absence or inconsistency of municipal financial reports. The methodology adopted involves panel data analysis with fixed effects, employing regression models to assess the relationship between municipal governance and governmental financial condition. The results obtained in this study show that the coefficients of the analyzed variables presented negative values in relation to the Management Dimension of the Municipal Governance Index (IGM/CFA). Thus, an increase in the governance index is associated with a decrease in debt, current savings, and liquidity levels, suggesting that a more favorable financial condition is related to more efficient governance. The results support all the hypotheses formulated: the Management Dimension of the IGM-CFA has a significant influence on the debt index, the current savings indicator, and the relative liquidity indicator, suggesting that more effective governance is associated with better financial conditions in municipalities. The analysis also revealed that per capita PIB is positively related to financial condition, while population size showed no significant influence.
Efeitos dos ciclos políticos e ideologias partidárias na receita corrente dos estados brasileiros de 2000 a 2022
(Universidade Federal do Rio Grande do Norte, 2024-08-26) Santana, Filipe Henrique da Silva; Mól, Anderson Luiz Rezende; https://orcid.org/0000-0001-5915-8070; http://lattes.cnpq.br/4968429773311336; Silva, Mauricio Correa da; Santos, Mateus Alexandre Costa dos
The study analyzes the current revenue of Brazilian states between the years 2000 and 2022 to determine whether it was affected by the relationship between political cycles and party ideology. The methodology employed includes a panel data analysis to examine the dynamics of revenue collection in the states, considering cyclical variations in political ideologies that influence governance. The results indicate that the collection of own-source current revenue in Brazilian states is influenced by electoral cycles and the political ideology of the governors. On average, there was an increase of approximately 5% in deflated own-source current revenue in Brazilian states during election years, suggesting that electoral cycles may lead to opportunistic policies aimed at improving public perceptions of fiscal management for electoral gains. On the other hand, left-wing ideology of the governors is associated with a 7.5% reduction in revenue collection, corroborating literature that suggests lower fiscal efficiency in leftwing governments compared to right-wing ones. Additionally, the effect of the interaction between ideology and variations in per capita GDP revealed that states governed by the left achieve higher revenue through transfers but exhibit less favorable economic performance. These findings reinforce the relevance of ideological variations and the electoral calendar in state revenue collection, aligning with the theories of Partisan and Opportunistic Models. Contributively, the study adds to the knowledge and characterization of fiscal management in Brazilian states, providing an empirical basis for the formulation of fiscal policies.
Inovação verde e ESG: analisando práticas de sustentabilidade e desempenho empresarial nas firmas de capital aberto do Brasil
(Universidade Federal do Rio Grande do Norte, 2024-08-26) Silva, Amanda Samylli da; Dantas, Marke Geisy da Silva; https://orcid.org/0000-0002-8991-7792; http://lattes.cnpq.br/8300706811494344; https://orcid.org/0000-0002-0831-6371; http://lattes.cnpq.br/3466700438917514; Paulo, Edilson; Mota, Renato Henrique Gurgel
The research aims to investigate the impact of Green Innovation - measured by the number of green patents - and ESG indicators on the financial performance of Brazilian publicly traded companies. The analysis uses data from 41 companies, from 2012 to 2022, applying linear and quantile regressions to examine this relationship. The independent variables include the ESG score and the number of green patents (proxy for Green Innovation), while financial performance is measured by Return on Assets (ROA). The results indicate that the disclosure of ESG information, especially in the Environmental and Social pillars, has a positive impact on financial performance, especially for smaller and medium-sized companies. Larger, more leveraged companies with greater cash availability also show superior financial results. However, the interaction between Green Innovation and ESG shows a diluted effect on performance, suggesting that the combination of these practices may have high costs or tradeoffs. In addition, companies with green patents showed a positive impact on financial performance only in specific situations, the benefits of which are more likely to be perceived in companies with low performance. Corporate governance practices, on the other hand, had no statistically significant effect on ROA for the sample analyzed. The research contributes to the literature by highlighting the relevance of sustainability practices in the context of emerging markets and suggests that companies at different performance levels can benefit in different ways from adopting green practices and ESG disclosure.
Fatores norteadores na avaliação por pares e autoavaliação dos discentes no curso de graduação em Ciências Contábeis
(Universidade Federal do Rio Grande do Norte, 2023-12-04) Ramalho, Keliane de Melo; Lucena, Edzana Roberta Ferreira da Cunha Vieira; https://orcid.org/0000-0003-4563-2602; http://lattes.cnpq.br/4055324644123917; https://orcid.org/0000-0001-9029-7685; http://lattes.cnpq.br/9831937191019526; Martins, Joana Darc Medeiros; Costa, Wênyka Preston Leite Batista da
Among the paradigms and possible approaches to evaluating teaching and learning are formative assessments, such as peer assessment and self-assessment, which are tools that provide students with an understanding of assessment criteria and enhance the promotion of their own learning. Thus, this study aims to analyze the guiding factors in the evaluative process of teaching and learning in the context of peer assessment and self-assessment in the Accounting Sciences course. The research was applied to three classes of the Accounting Sciences course at the State University of Rio Grande do Norte (UERN). As data collection instruments, a questionnaire adapted from the studies of Silva and Leal (2021), Soares (2008), and Nogueira (2014) was used, along with semi-structured interviews conducted through focus groups with students and teachers. Data analysis was carried out using the following software: Stata® 12.0, Excel®, and ATLAS.ti 9®. The averages of peer assessments and selfassessments were tabulated in an Excel® spreadsheet to subsequently perform the ANOVA test. After transcribing the interviews, open coding was conducted to associate categories, followed by data triangulation through the combination and comparison of findings with the literature. Summarized results indicate acceptance by students and teachers in the use of peer assessment and self-assessment, highlighting their ability to promote shared and meaningful learning. It was possible to observe an improvement in the evaluative and learning process, as students recognized the contribution of a methodology and assessment method that focus on what the student learned and not just on grades. Furthermore, these practices provided interaction among groups, promoting participation, dialogue, and mutual socialization between students and teachers, contributing to the development of skills valued in the professional world.
Estou te procurando: atenção do investidor e o retorno das ações das empresas abertas brasileiras
(Universidade Federal do Rio Grande do Norte, 2024-07-30) Souza, Renata Alexia de Brito; Mota, Renato Henrique Gurgel; https://orcid.org/0000-0001-8439-7540; http://lattes.cnpq.br/6602112968915730; http://lattes.cnpq.br/6963809539825670; Mól, Anderson Luiz Rezende; https://orcid.org/0000-0001-5915-8070; http://lattes.cnpq.br/4968429773311336; Prado, Alexsandro Gonçalves da Silva
This study aims to analyze the impact of investor attention on the stock returns of companies listed on the Brazilian stock exchange (B3), using Google Trends data to measure popularity through company tickers and names. The methodology involves panel data analysis, employing regression models to assess the relationship between popularity, as measured by Google Trends, and stock returns across different time horizons: weekly, monthly, quarterly, semiannual, and annual. The sample includes B3-listed companies with financial and popularity data from 2018 to 2023. The analysis revealed that popularity, as measured by Google Trends, does not show a significant relationship with cumulative returns over the analyzed period, except for weekly returns. Additionally, trading volume did not exhibit a significant relationship with cumulative returns. In contrast, market capitalization, price-to-book ratio, price-to-earnings ratio, return on assets (ROA), and the SELIC rate demonstrated significant relationships with cumulative returns. Companies with higher market capitalization and higher market valuations tend to have better returns, while higher interest rates are associated with better returns. The analysis was conducted using panel regressions to control for fixed and random effects, providing a more robust examination of the variables across different periods. The results suggest that while online popularity may reflect short-term public interest, financial and economic factors play a more significant role in determining stock returns.

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