Mecanismos de controle do reporting financeiro das companhias abertas do Brasil

Farias, Kelly Teixeira Rodrigues

doi:10.11606/t.12.2012.tde-18072012-145523

Cited by 3 publications

(11 citation statements)

References 41 publications

(113 reference statements)

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“…No presente estudo utilizou-se três medidas de complexidade de empresas: a) a industrial, medida pelo índice Herfindahl (Barinov et al, 2014); b) do negócio, medida pela quantidade de segmentos em que a empresa atua (Demirkan et al, 2012;Barinov et al, 2014;Cetorelli & Goldberg, 2014;Jennings & Tanlu, 2014); e c) organizacional, observada pela quantidade de subsidiárias (Cetorelli & Goldberg, 2014), tamanho, idade da empresa, rentabilidade, estrutura de capital e dívidas de longo prazo (Farias, 2012).…”

Section: Complexidade Empresarial E Assimetria Da Informaçãounclassified

Efeito Da Complexidade Empresarial No Gerenciamento De Resultados De Empresas Brasileiras

Silva

Klann

2020

Contab. Vista & Rev.

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O objetivo do estudo foi analisar o efeito da complexidade empresarial no gerenciamento de resultados de empresas brasileiras. A metodologia pode ser caracterizada como descritiva, documental e quantitativa. A amostra foi composta por 110 empresas listadas na B3, no período compreendido entre os anos de 2010 a 2013. A coleta de dados foi realizada pela base de dados Thomson, formulários de referências das empresas, notas explicativas e dados cadastrais. Para a análise dos dados utilizou-se de técnicas estatísticas, tais como: regressão linear múltipla, estatística descritiva, entropia da informação, método TOPSIS e regressão de dados em painel, por meio dos softwares SPSS e STATA. Os resultados demonstraram que a experiência de mercado das empresas e a rentabilidade do patrimônio líquido aumentaram o nível de gerenciamento de resultados das empresas analisadas. Por outro lado, as dívidas de longo prazo e a complexidade total auxiliaram na redução desta prática oportunista dos gestores. Conclui-se que a complexidade de empresas aumenta a prática oportunista de gestores, quando na empesa apresentam-se formas de complexidade de forma individualizada, mas também pode contribuir para a sua diminuição, principalmente quando a empresa possui de forma conjunta várias medidas de complexidade.

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Section: Complexidade Empresarial E Assimetria Da Informaçãounclassified

Efeito Da Complexidade Empresarial No Gerenciamento De Resultados De Empresas Brasileiras

Silva

Klann

2020

Contab. Vista & Rev.

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“…Organizational complexity can be measured by the quantity of subsidiaries that the company has (Cetorelli & Goldberg, 2014), which represents its fragmentation, as well as by its size, by the number of years operating in the market, by the long term debts, by the capital structure, and by the profitability that it presents (Farias, 2012;Silva, 2015).…”

Section: Complexity Of Companies and Formulation Of The Hypothesesmentioning

confidence: 99%

“…The size of the company represents its diversification in terms of assets (rights and goods) (Silva, 2015), age is related to the organizational life cycle (Boone, Field, Karpoff & Raheja, 2007;Farias, 2012), long term debts and capital structure show the company's financial diversity (Farias, 2012;Linck, Netter & Yang, 2008;Silva, 2015), and finally, its profitability represents the complexity of the organization's earnings (Cardinaels, Roodhooft & Warlop, 2004). These measures have an impact on the way the company is managed, which makes it complex and can sometimes incentivize managers to adopt conservative accounting practices to mitigate the information asymmetry resulting from this context.…”

Section: Complexity Of Companies and Formulation Of The Hypothesesmentioning

confidence: 99%

“…There is not only one form of measurement for the complexity of companies. According to the literature, this can be identified in accordance with various measures, such as the number of segments that the company participates in (Barinov, Park & Yildizhan, 2014;Baysinger & Hoskisson, 1989;Demirkan, Radhakrishnan & Urcan, 2012), geographical complexity (Bushman, Chen, Engel & Smith, 2004;Cetorelli & Goldberg, 2014;Liu & Lai, 2012), complexity of the business (Cetorelli & Goldberg, 2014;Jennings & Tanlu, 2014), industrial complexity (Barinov et al, 2014;Bushman et al, 2004;Farooqi, Harris & Ngo, 2014;Liu & Lai, 2012), and organizational complexity (Farias, 2012;Silva, 2015).…”

Section: Introductionmentioning

confidence: 99%

“…the company has operated in the market Doyle et al (2007),Boone et al (2007),Farias (2012). Size of the company (SIZE) Natural logarithm of the company's total assets Doyle et al (2007…”

mentioning

confidence: 99%

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Accounting conservatism in complex companies

Silva

Ganz

Rohenkohl

et al. 2019

Rev. contab. finanç.

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This study seeks to investigate the influence of the complexity of companies on levels of accounting conservatism. The subject of analysis, accounting conservatism in complex companies, can be considered relevant because it analyzes conservative practices taking into account the organizational context of companies; something that is ignored in other studies that investigate the incentives or determinants of accounting conservatism, at least as far as firm complexity is concerned. The research presents statistical evidence that accounting conservatism varies positively with the information asymmetry caused by specific characteristics of complex environments. On the other hand, when companies present several complex characteristics together, then the trend is one of little adoption of conservatism. In addition, this research brings together evidence that aims to contribute to accounting science by analyzing complex companies and conservatism and not the opportunistic practices observed in previous studies. The sample refers to 110 publicly traded companies from 2010 to 2016. The data collection was carried out using company reports, such as reference forms, registration data, and explanatory notes, as well as the Economatica® database. The data analysis was performed using multiple linear regression and quantile regression. The evidence obtained in the research indicates that accounting conservatism varies according to the information asymmetry caused by complex environments, in which it can present a positive relationship in companies with few characteristics of complexity, or a negative relationship if the company has complexity in several characteristics at the same time. It throws light on the different levels of conservatism observed in companies, which can often be attributed to mechanisms of governance, organizational culture, and accounting standards, among other factors, which are results that may be biased if the company complexity factor is not considered.

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Complexity and corporate governance: an analysis of companies listed on the BM&FBOVESPA

Assunção

Luca

Vasconcelos

2017

Rev. contab. finanç.

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In light of the need to develop mechanisms of control, protection, and transparency regarding the relationships between principal and agent, and with the aim of eliminating or reducing the agency problem, corporate governance has emerged. Based on Agency Theory, separation of ownership and control of activities derives from the complexity of organizations. In this context, this study aims to analyze the relationship between dimensions of complexity and corporate governance in companies listed on the São Paulo Stock, Commodities, and Futures Exchange (BM&FBOVESPA), in which contingency factors might influence organizational characteristics. The investigation gathers data from a sample of 162 companies listed on the BM&FBOVESPA. The following statistical tests were used in the data analysis: Factor Analysis, Multiple Linear Regression, Correspondence Analysis, and Correlation Analysis. For measuring complexity, contingency variables such as age, size, diversification, and internationalization were adopted; and, to assess corporate governance, a representative index of the adoption of good governance practices was used. The results show that organizational complexity is explained by the size and diversification variables, whereas operational complexity is explained by the size, diversification, and internationalization variables. It was observed that in the two dimensions of complexity - organizational and operational - corporate governance was influenced by the diversification, internationalization, and age variables, with the latter involving an inverse relationship. It is concluded that companies displaying more complexity, in its two dimensions, record a higher level of corporate governance, which confirms the research hypothesis.

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Mecanismos de controle do reporting financeiro das companhias abertas do Brasil

Cited by 3 publications

References 41 publications

Efeito Da Complexidade Empresarial No Gerenciamento De Resultados De Empresas Brasileiras

Efeito Da Complexidade Empresarial No Gerenciamento De Resultados De Empresas Brasileiras

Accounting conservatism in complex companies

Complexity and corporate governance: an analysis of companies listed on the BM&FBOVESPA

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