PPGCC https://repositorio.ufpb.br/jspui/handle/tede/8894 2026-05-20T15:35:52Z 2026-05-20T15:35:52Z Vieira, Roberto de Araújo https://repositorio.ufpb.br/jspui/handle/123456789/38098 2026-05-18T06:07:15Z 2026-02-24T00:00:00Z

Título: A percepção da importância e da qualidade da informação disponível nos laudos periciais contábeis de natureza cível para os juízes e desembargadores do Tribunal de Justiça do Rio de Janeiro, sob a ótica da teoria da comunicação Autor(es): Vieira, Roberto de Araújo Orientador: Leite Filho, Paulo Amilton Maia Abstract: Accounting expertise is an area of accounting investigation that is still underrepresented in the field of scientific accounting research. Although it is widely used both in and out of court as a valid way to aid decision-making, there are few studies that present the perception of judges regarding accounting expertise work. Therefore, the proposed research problem and its consequent objectives sought to ascertain the perception of judges of the Court of Justice of Rio de Janeiro regarding the importance and quality of judicial civil accounting expertise reports, focusing on qualitative elements and communication problems, as well as the relevance of expert evidence in relation to other evidence. Methodologically, the population established for this study consisted of active judges of the TJRJ (Rio de Janeiro State Court of Justice) who had previously served in civil courts and who had previously requested civil accounting expert reports. A survey was sent to these judges between the end of 2024 and the beginning of 2025, with closed-ended questions on a 7-point Likert scale. The survey aimed to gather information that was subsequently analyzed using logistic regressions and descriptive statistics to meet the formulated objectives, leading to four hypotheses. Among the findings, it is noteworthy that judges with accounting knowledge were less likely to consider accounting expert reports useful for their decision-making, as well as the usefulness of accounting expert reports, in the judges' perception, does not automatically stem from their mere existence in the process or from isolated operational characteristics, but fundamentally from their overall technical quality and their ability to meet the evidentiary requirements of the judge. Editor: Universidade Federal da Paraíba Tipo: Tese

2026-02-24T00:00:00Z Jesus, Gabriel Santos de https://repositorio.ufpb.br/jspui/handle/123456789/37756 2026-02-27T06:08:54Z 2023-02-24T00:00:00Z

Título: Nível de tributação sobre o lucro e processos de litígios fiscais e seus impactos na reputação das empresas brasileiras de capital aberto Autor(es): Jesus, Gabriel Santos de Orientador: França, Robério Dantas Abstract: Corporate reputation is an important tool to help organizations achieve their financial performance. Similarly, reducing taxes (tax avoidance) is also a strategic tool to increase financial performance through tax savings. However, an aggressive reduction in taxes can lead to tax disputes, which in turn may or may not negatively affect corporate reputation, thus characterizing controversial strategies. Although in the literature it is possible to find studies that evaluate the relationship between taxation levels and variables such as: governance, crisis, sustainability, among others, no study was found that relates the level of taxation on profit to corporate reputation. No studies associated with tax litigation processes were also found. This fact highlights a gap that this research aims to assess. The study aims to verify whether reputation is affected by tax litigation processes related to taxes on profits, associated with a low level of taxation. It is expected that the results will contribute to the increase of the literature on the subject, given its scarcity. It is also assumed that it contributes to a reflection by managers on the decisions taken in relation to the reduction of taxes on profits and their impacts on the reputation of companies. Thus, evaluating whether these decisions are in fact strategic or not. For reputation, categorical variables were used for the presence or absence of companies in the reputation rankings, Corporate Sustainability Index and Biggest and Best (ISE and MM, acronyms in Portuguese) proceeding with logistic regression to reach the explicit objectives. The results indicate that the company presenting tax litigation does not reduce the probability of having a strong reputation. Already the low level of taxation, yes. The interaction of the two events, in turn, does not decrease the probability that the company has a strong reputation, that is, tax litigation and low taxation occurring simultaneously do not negatively affect the company's reputation. Editor: Universidade Federal da Paraíba Tipo: Dissertação

2023-02-24T00:00:00Z Lima, Fábio de Assis Moreira https://repositorio.ufpb.br/jspui/handle/123456789/37755 2026-02-27T06:09:00Z 2023-02-27T00:00:00Z

Título: Compreensibilidade da informação contábil: influências na coprodução dos Cacs-fundeb em atividades de controle da gestão dos recursos Autor(es): Lima, Fábio de Assis Moreira Orientador: Diniz, Josedilton Alves Abstract: The joint action of government representatives and citizens for the provision of public services can provide relevant results in the search for improved management. This practice was called by the literature “coproduction”. Thus, the objective of the research was to analyze the influence of the comprehensibility of accounting information by the CACS-Fundeb in the control activities of the management of the resources. This study presents the participation of representatives of social councils linked to 32 municipalities in Paraíba. As a research instrument, a questionnaire was applied with the participation of 62 council members and was analyzed using descriptive statistics. In addition, 12 of these council members were interviewed and the transcriptions of the collected data were submitted to content analysis, according to Gibbs (2009). Furthermore, examinations were also carried out to test the reliability of the accounting information presented by the 223 municipalities in Paraíba in the SIOPE system and which must be analyzed by the CACS-Fundeb. Data obtained from SIOPE were compared with data reported to the court of Auditors of the State of Paraíba, through the SAGRES system. The exams identified divergences, not pointed out by the CACS-Fundeb, in 64% of the SIOPE statements referring to the total expenses for the 2021 financial year. The results of the survey revealed that council members have difficulty understanding accounting information, due to the use of technical terms. This situation is also enhanced by the lack of training for counselors to carry out their activities. Editor: Universidade Federal da Paraíba Tipo: Dissertação

2023-02-27T00:00:00Z Sousa, Iris Maria Oliveira de https://repositorio.ufpb.br/jspui/handle/123456789/37469 2026-01-30T06:05:24Z 2025-12-09T00:00:00Z

Título: Disclosure do guidance e excesso de confiança : análise da relação entre projeções confiantes e o valor de mercado das empresas Autor(es): Sousa, Iris Maria Oliveira de Orientador: Lucena, Wenner Glaucio Lopes Abstract: This research investigates the relationship between managerial overconfidence, the practice of Guidance Disclosure (voluntary forecasts), and the market value of companies listed on B3, covering the period from 2018 to 2024, resulting in a sample of 2,058 observations. The study's primary contribution lies in its integrative methodological approach for measuring the behavioral phenomenon of overconfidence. It proposes a dual metric, novel in the Brazilian context, which combines an internal index—constructed through Principal Component Analysis (PCA) from characteristics of the CEO, CFO, and Investor Relations Director, including a proxy based on social media exposure and activity—and an external measure, based on corporate decisions (investment, acquisitions, and indebtedness). Guidance was measured using a multidimensional checklist applied to the companies' Reference Forms, overcoming traditional binary approaches. To address the censored nature of Disclosure data and potential endogeneity issues, robust econometric models were employed, including Tobit regressions and the Generalized Method of Moments (GMM). The empirical results indicate a negative and statistically significant relationship between overconfidence and the Disclosure of Guidance, leading to the rejection of hypothesis H1, which predicted a positive association. This result suggests that more confident managers tend to disclose fewer formal projections, possibly because they believe the market can already infer their future performance without the need for additional signals. This negative relationship was more pronounced for financial projections (H2), indicating that the behavioral bias can exert a differentiated influence on Disclosure components more closely associated with performance and market expectations. The association with investment projections (H3), while present, showed less statistical robustness. Finally, hypothesis H4 was confirmed, pointing to a negative association between projections influenced by overconfidence and the market value of the companies, which indicates that the market may negatively adjust pricing in response to communications perceived as overly optimistic. In summary, this research advances the integration between Behavioral Finance and the voluntary Disclosure literature by showing that the absence of Disclosure can also constitute a relevant behavioral signal. Methodologically, it presents an original and replicable framework. From a practical standpoint, the results reinforce the importance of considering managers' behavioral characteristics in the analysis of voluntary corporate communication and its impact on firm market value. Editor: Universidade Federal da Paraíba Tipo: Dissertação

2025-12-09T00:00:00Z