https://repositorio.ufpb.br/jspui/handle/tede/8894 PPGCC Tue, 20 Oct 2026 02:02:54 GMT 2026-10-20T02:02:54Z https://repositorio.ufpb.br/jspui/handle/123456789/39314 Título: Influência das práticas filantrópicas na Tax Avoidance de empresas brasileiras Autor(es): Farias, Héllen Karyne Duarte de Orientador: França, Robério Dantas de Abstract: The post-pandemic situation and the emerging international conflicts framework, which impacted global economies and intensified inequalities. This scenario encourages philanthropic actions as a compensating means to the States' absence of property and services, which are subject to greater pressure for spending, while private entities seek mechanisms to maintain profitability, with tax avoidance being a possible strategy to be adopted to achieve this end. In this scenario, the choices about how information is disclosed has proven to be relevant to projecting a trust and solidity image, which maybe is why companies have disclosed information in their accounting reports that goes beyond what must be presented due to regulatory requirements. Thus, considering that entities would not invest in producing information without this resulting in some company benefit, in addition to the fact that the look for reducing tax burden has reputational impacts, this study aims to investigate the philanthropic practices influence level in brazilian’s enterprises listed in the 2024 ISE (Corporate Sustainability Index) of B3. For this purpose, will be used an documental analysis at disclosed philanthropic information in the Financial Statements, Integrated Report, Sustainability Report and/or Social Impact Report of companies listed on B3, through this disclosure of philanthropic information is measured by the level of identifying disclosure obtained through the coding of these accounting disclosure reports, will be established the proxy “philanthropy” that will be confronted by GAAP and current ETR, established as tax avoidance measurement proxy, seeking to identify if there is a significant relationship between tax avoidance and philanthropy, in addition to investigate if there is an the directly proportional relationship between philanthropy disclosure information level and tax avoidance practice level. The study did not rule out the hypothesis of an association between the disclosure of philanthropic actions and tax avoidance practices., and it also identified evidence of a relationship between these two constructs, that is, the higher the level of philanthropic disclosure, the higher the rates of tax avoidance. Editor: Universidade Federal da Paraíba Tipo: Dissertação Thu, 26 Feb 2026 00:00:00 GMT https://repositorio.ufpb.br/jspui/handle/123456789/39314 2026-02-26T00:00:00Z https://repositorio.ufpb.br/jspui/handle/123456789/39313 Título: Cartão vermelho para a racionalidade : viés comportamental no mercado financeiro Autor(es): Macedo, Adrielle Marcelino Orientador: Lucena, Wenner Glaucio Lopes Abstract: This study investigates the relationship between FIFA (International Federation of Association Football) World Cup editions and the occurrence of calendar anomalies in the Brazilian financial market. The objective is to understand how major sporting events impact returns, trading volume, and volatility of assets traded on B3, in light of behavioral finance literature. To achieve the proposed objectives, Ordinary Least Squares (OLS) regression models are estimated, with the inclusion of autoregressive terms when appropriate, as well as GARCH(1,1) models with t-Student distribution for modeling conditional volatility. The empirical basis consists of daily data from the Brazilian stock market, totaling 7,672 observations, covering eight editions of the World Cup (1994, 1998, 2002, 2006, 2010, 2014, 2018, and 2022). The analysis considers both the aggregate behavior of the market and sectoral segments, seeking to identify the existence of seasonal patterns associated with the period of the World Cup, the actual days of games, the Brazilian national team's games, and, complementarily, the official announcements of the host country of the tournament. The results indicate that the effects associated with the World Cup do not manifest themselves systematically in average returns, but are relevant in trading volume and, above all, in the dynamics of conditional volatility, with more pronounced evidence on the days when the Brazilian team played. These findings suggest that behavioral factors, such as limited attention and changes in risk perception, play a relevant role in the transmission of non-economic shocks to the Brazilian financial market, especially in a context marked by strong cultural identification with soccer. Editor: Universidade Federal da Paraíba Tipo: Dissertação Fri, 20 Feb 2026 00:00:00 GMT https://repositorio.ufpb.br/jspui/handle/123456789/39313 2026-02-20T00:00:00Z https://repositorio.ufpb.br/jspui/handle/123456789/39123 Título: Isomorfismo institucional e aspectos operacionais do target costing: evidências no polo calçadista da Paraíba Autor(es): Valentim, Isabella Christina Dantas Orientador: Camara, Renata Paes de Barros Abstract: Strategic cost management has established itself as a relevant field in management accounting. In this context, Target Costing is configured as a strategic profit planning model, whose analysis has predominantly focused on normative and technical-functionalist approaches, emphasizing principles, expected benefits, and impacts on organizational performance. Institutional Theory, particularly New Institutional Sociology, posits that isomorphic pressures coercive, mimetic, and normative, influence the adoption of organizational practices, leading organizations within the same field to become progressively similar. Despite the evident relevance of these approaches, studies articulating Target Costing with institutional isomorphism in the context of Brazilian micro and small industrial enterprises remain scarce. Given this gap, this thesis aims to analyze how the different dimensions of institutional isomorphism are associated with the operational aspects of Target Costing in footwear industries in Paraíba, Brazil. The research is characterized as exploratory-descriptive, with a quantitative approach, operationalized through a survey with a hybrid data collection mode (remote self-completion and researcher-assisted in- person application) conducted among footwear industries in Paraíba. Data were analyzed using descriptive statistics, Cronbach's alpha coefficient to assess construct reliability, Spearman's correlation, and the Kruskal-Wallis test. Both constructs exhibited high reliability (α = 0.932 and α = 0.880, respectively). The results revealed that mimetic isomorphism constitutes the primary institutional force associated with Target Costing adoption, with 93.3% of statistically significant correlations, including strong correlations with the Allowable and Target Cost stage. Coercive isomorphism exhibited a selective pattern (73.3% of significant correlations), with customer pressures standing out as centrally associated with the Cost Management stage. Normative isomorphism, in turn, showed limited association (10.0% of significant correlations). The Kruskal-Wallis tests revealed homogeneity in practice adoption among the investigated firms, with only 8.3% of the 120 comparisons showing significant differences, providing evidence of institutionalization processes within the organizational field. Accordingly, the proposed thesis was partially supported: the different dimensions of institutional isomorphism are associated, at varying intensities, with the operational aspects of Target Costing, with a predominance of mimetic and coercive pressures and limited association of normative pressures. On a theoretical level, this research contributes by integrating Target Costing into the New Institutional Sociology perspective, empirically demonstrating the hierarchy among isomorphic dimensions in the context of micro and small industrial enterprises and showing that the homogeneity of practices among firms of different sizes and locations constitutes evidence of institutionalization. On a practical level, the findings offer insights for managers by reinforcing the importance of aligning cost management practices with market demands, and for sectoral entities by signaling the need to rethink strategies for disseminating management practices in industrial clusters composed of micro and small enterprises, prioritizing mechanisms that enhance the exchange of experiences among firms. Editor: Universidade Federal da Paraíba Tipo: Tese Fri, 20 Mar 2026 00:00:00 GMT https://repositorio.ufpb.br/jspui/handle/123456789/39123 2026-03-20T00:00:00Z https://repositorio.ufpb.br/jspui/handle/123456789/38627 Título: Relações entre fatores contingenciais, confiança entre parceiros de negócios e a importância atribuída aos indicadores de desempenho Autor(es): Oliveira, Alan Santos de Orientador: Callado, Antônio André Cunha Abstract: Given the competitive environment in which organizations operate, performance measurement and the strengthening of interorganizational relationships are becoming increasingly important in the business world. Therefore, the overall objective of this research was to analyze the relationship between contingency factors, trust among business partners, and the importance attributed to performance indicators. To this end, a field survey technique was used, using a standardized and structured questionnaire, with an exploratory and quantitative approach, in 90 industries listed in the Federation of Industries of the State of Ceará (FIEC), in the apparel and accessories sector. To operationalize the study questionnaire, variables were separated into six parts: the first addresses demographics; the second characterizes the company profile; the third describes information on aspects of trust; the fourth addresses information on the relationships between the company and its business partners; the fifth presents performance indicators; and, finally, the sixth highlights contingency factors. Data analysis used descriptive statistics based on frequencies, and inferential statistics using Spearman's correlation coefficient and the Mann-Whitney U test. The main results showed direct associations between the level of importance attributed to performance indicators, particularly non-financial ones, and external and internal contingency factors, as well as aspects of relationships between business partners, including the nature of transactions and activities, sales intermediation, and production outsourcing. Furthermore, specific associations were found between dimensions of trust and elements of relationships between business partners. Additionally, in most cases, direct relationships were found between aspects of trust and contingency factors, especially internal ones. It is concluded that the importance attributed to performance indicators is associated with contingency factors, as well as with aspects of trust present in interorganizational relationships. The results have practical implications, allowing managers and business owners to inform the control process and improve managerial decision-making based on financial and non-financial performance indicators. It also presents academic implications by strengthening the literature that investigates relational factors that influence performance measurement, based on the external and internal organizational environment and the relationships of trust among business partners. Editor: Universidade Federal da Paraíba Tipo: Tese Tue, 16 Dec 2025 00:00:00 GMT https://repositorio.ufpb.br/jspui/handle/123456789/38627 2025-12-16T00:00:00Z