https://repositorio.ufpb.br/jspui/handle/tede/8894 PPGCC Tue, 07 Apr 2026 12:30:12 GMT 2026-04-07T12:30:12Z http://repositorio.ufpb.br:443/jspui/retrieve/37442/ https://repositorio.ufpb.br/jspui/handle/tede/8894 https://repositorio.ufpb.br/jspui/handle/123456789/37756 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 Fri, 24 Feb 2023 00:00:00 GMT https://repositorio.ufpb.br/jspui/handle/123456789/37756 2023-02-24T00:00:00Z https://repositorio.ufpb.br/jspui/handle/123456789/37755 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 Mon, 27 Feb 2023 00:00:00 GMT https://repositorio.ufpb.br/jspui/handle/123456789/37755 2023-02-27T00:00:00Z https://repositorio.ufpb.br/jspui/handle/123456789/37469 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 Tue, 09 Dec 2025 00:00:00 GMT https://repositorio.ufpb.br/jspui/handle/123456789/37469 2025-12-09T00:00:00Z https://repositorio.ufpb.br/jspui/handle/123456789/37190 Título: Fenômeno corrupção no setor público brasileiro contemporâneo uma discussão associada à estrutura Ator-Rede Autor(es): Santos, Ludinaura Regina Souza dos Orientador: Sousa, Rossana Guerra de Abstract: The general objective of this thesis is to discuss corruption in the context of the contemporary Brazilian public sector, supported by the Actor-Network analytical framework, challenging Agency Theory and the Social Contract Approach. The epistemological framework of this study is pragmatic realism, through the lenses of Agency Theory and the Social Contract Approach, adopting an expanded onto-epistemic vision of Actor-Network Theory, from a critical and interdisciplinary perspective. The research design is qualitative and documentary, based on data from the scientific, political, and technical-legal fields, with a historical research strategy. The research developed through the analysis of seven cases of corruption in the context of the contemporary Brazilian public sector, from which the paradigm case was defined and mapped through the application of the Controversy Cartography Method. Data analysis was inductive, considering categories created from Agency Theory, the Social Contract Approach, and Actor- Network Theory. The specific results for discussion identified the relevance of non-human actors; a gap in the approach to other areas of knowledge; limited associations within the global framework regarding the constituent elements; an anthropocentric and limiting perspective in the approach to understanding the social and its associations composed of human and non- human actors; a lack of evidence of the approach that agreed with the delivery of public services, which contributed to the lack of observation of heterogeneity in Operation Car Wash - Petrobras; a lack of debate around strengthening institutions and public policies with impacts on identifying and addressing the root causes of corruption; a lack of a signed social contract that prevents agents from considering corruption as a collective action problem; and the formation of the social focused solely on anthropocentrism, highlighting that the established forms and elements have not been able to inhibit the recurrence of corruption. Regarding the implications of the thesis, from an epistemological perspective, it was possible to study and propose an analytical structure according to the ontology of Actor-Network Theory. Regarding the theoretical implications, the restricted interdisciplinary nature of Political Science and Accounting, through the use of the Social Contract Approach, enabled the application of the Controversy Cartography Method in the second phase of the research, highlighting the imposed graphic language that enabled the visualization of conditional categories, corroborating the socio-technical sense and explaining connections based on Actor-Network Theory in the Cosmos Table technique. In terms of practical implications, it can contribute to reflection and redirect policies toward constitutive/operational elements and combating corruption, bringing together social contexts and public policies through the delivery of public services. This constitutes, especially when considering corruption as a controversial collective action problem, including human and non-human actors in a digital environment, and with the striking difference of narratives, corroborating the sense of maintaining records and constructions throughout history from diverse perspectives. After the implications raised, it is possible to conclude that the research carried out supported the statement of proposal for this thesis. Editor: Universidade Federal da Paraíba Tipo: Tese Tue, 26 Aug 2025 00:00:00 GMT https://repositorio.ufpb.br/jspui/handle/123456789/37190 2025-08-26T00:00:00Z