O impacto da conversão do custo histórico ao custo corrente corrigido no retorno sobre ativos e patrimônio líquido: análise a partir do sistema Dupont

Penha, Roberto Silva da; Pinheiro, Alan Franklin Rossiter; Silva, José Dionísio Gomes da

doi:10.21710/rch.v9i0.102

Hermes

2013

DOI: 10.21710/rch.v9i0.102

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O impacto da conversão do custo histórico ao custo corrente corrigido no retorno sobre ativos e patrimônio líquido: análise a partir do sistema Dupont

Roberto Silva da Penha

Alan Franklin Rossiter Pinheiro

José Dionísio Gomes da Silva

Abstract: Brasil -CEP 59078-900.

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2024

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Ties that bind: exploring corporate networks, decision-making dynamics in the financial market, labor-management relations, and organizational performance

da Silva,

Ramos,

Cembranel

et al. 2024

Futur Bus J

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Corporate governance relies significantly on the board of directors, who act as custodians of shareholders' interests. The dynamics of social connections between Chief Executive Officers (CEOs) and board members form a critical element that influences information exchange within this vital governance structure. This study seeks to assess the impact of these social connections on organizational performance. We conducted a comprehensive analysis of the professional backgrounds of CEOs and board members to measure the extent of their social connections. Employing multiple regression analysis with robust error corrections, we considered essential economic and financial metrics, including Return on Assets (ROA), Return on Equity (ROE), and Earnings before Interest, Taxes, Depreciation, and Amortization (EBITDA). Our findings reveal that professional social connections have a positive influence on ROA (β = 0.0230|p-value ≤ 0.05) and EBITDA (β = 420,517,1|p-value ≤ 0.05), while educational connections exhibited no significant effect, and familial connections were found to adversely affect EBITDA (β = − 516,307,0|p-value ≤ 0.05). This study highlights the real influence of social connections on firm performance, shedding light on the complex interplay between social dynamics and corporate success. These insights contribute to a more comprehensive understanding of corporate governance and the factors driving organizational performance. Graphical abstract

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Ties that bind: exploring corporate networks, decision-making dynamics in the financial market, labor-management relations, and organizational performance

da Silva,

Ramos,

Cembranel

et al. 2024

Futur Bus J

View full text Add to dashboard Cite

show abstract

scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

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O impacto da conversão do custo histórico ao custo corrente corrigido no retorno sobre ativos e patrimônio líquido: análise a partir do sistema Dupont

Abstract: Brasil -CEP 59078-900.

Cited by 1 publication

References 5 publications

Ties that bind: exploring corporate networks, decision-making dynamics in the financial market, labor-management relations, and organizational performance

Ties that bind: exploring corporate networks, decision-making dynamics in the financial market, labor-management relations, and organizational performance

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