Value relevance do valor distribuído da demonstração do valora adicionado: análise no mercado brasileiro à luz da teoria dos Stakeholders e Shareholders
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFG |
Texto Completo: | http://repositorio.bc.ufg.br/tede/handle/tede/10473 |
Resumo: | The objective of this study was to analyse the behaviour of the relevance of the informational content of the distribution of the value of the AVD, according to the interest groups classified in the light of the Stakeholders and Shareholders Theory. The methodology applied was the qualitative and quantitative approach, from 2009 to 2018, in 169 Brazilian companies. The data were organized in a panel, totaling 1,690 observations, and the Ohlson (1995) model of value relevance adjusted according to the survey was used. The Vad variables were classified into VadShare (Shareholders), VadStake (Stakeholders), StakSoc (Social), StakGov (Government) and StakTer (Third Parties) and the research hypotheses based on economic theory. The results showed that Vad provides a more adequate model and has a negative influence on stock prices, confirming the economic theory. The maximization of wealth to shareholders is confirmed in the results of regressions in all interest groups in the distribution of wealth - it was found that the VadShare model is the most appropriate when compared with VadStake, StakSoc, StakGov and StakTer. It was found that the period analyzed, of economic and political crisis, influenced the behavior of the value of the distribution of wealth, the price of shares and the average negative performance. In general, it can be inferred that other factors can impact the stock price. It is important to note that both the discussion of the theory of Shareholders and Stakeholders and the analysis of the empirical evidence may be the awakening of interest in analysis and discussions in academia and greater use and utility of VAD in companies and the market. |
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Zanolla, Erciliohttp://lattes.cnpq.br/2535424071298626Zanolla, ErcilioSantos, Ariovaldo dosMachado, Lúcio de Souzahttp://lattes.cnpq.br/1379251562482481Couto, Marcia Helena de Andrade2020-03-30T11:13:05Z2020-03-10COUTO, Marcia Helena de Andrade. Value relevance do valor distribuído da demonstração do valora adicionado: análise no mercado brasileiro à luz da teoria dos Stakeholders e Shareholders. 2020. 72 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Federal de Goiás, Goiânia, 2020.http://repositorio.bc.ufg.br/tede/handle/tede/10473The objective of this study was to analyse the behaviour of the relevance of the informational content of the distribution of the value of the AVD, according to the interest groups classified in the light of the Stakeholders and Shareholders Theory. The methodology applied was the qualitative and quantitative approach, from 2009 to 2018, in 169 Brazilian companies. The data were organized in a panel, totaling 1,690 observations, and the Ohlson (1995) model of value relevance adjusted according to the survey was used. The Vad variables were classified into VadShare (Shareholders), VadStake (Stakeholders), StakSoc (Social), StakGov (Government) and StakTer (Third Parties) and the research hypotheses based on economic theory. The results showed that Vad provides a more adequate model and has a negative influence on stock prices, confirming the economic theory. The maximization of wealth to shareholders is confirmed in the results of regressions in all interest groups in the distribution of wealth - it was found that the VadShare model is the most appropriate when compared with VadStake, StakSoc, StakGov and StakTer. It was found that the period analyzed, of economic and political crisis, influenced the behavior of the value of the distribution of wealth, the price of shares and the average negative performance. In general, it can be inferred that other factors can impact the stock price. It is important to note that both the discussion of the theory of Shareholders and Stakeholders and the analysis of the empirical evidence may be the awakening of interest in analysis and discussions in academia and greater use and utility of VAD in companies and the market.O presente estudo teve como objetivo analisar o comportamento da relevância do conteúdo informacional da distribuição do valor da DVA, conforme os grupos de interesses classificados à luz da Teoria dos Stakeholders e Shareholders. A metodologia aplicada foi a de abordagem qualitativa e quantitativa, no período de 2009 a 2018, em 169 empresas brasileiras. Os dados foram organizados em painel, totalizando 1.690 observações, e utilizou-se o modelo de Ohlson (1995) de value relevance ajustado conforme a pesquisa. As variáveis do Vad foram classificadas em VadShare (Acionistas), VadStake (Stakeholders), StakSoc (Social), StakGov (Governo) e StakTer (Terceiros) e as hipóteses de pesquisa fundamentadas na teoria econômica. Os resultados apontaram que o Vad proporciona um modelo mais adequado e possui influência negativa no preço das ações, confirmando a teoria econômica. A maximização de riqueza aos acionistas é confirmada nos resultados das regressões em todos grupos de interesse na distribuição de riqueza - constatouse que modelo do VadShare é o mais adequado ao ser comparado com o VadStake, StakSoc, StakGov e StakTer. Constatou-se que o período analisado, de crise econômica e política, influenciou no comportamento do valor da distribuição de riqueza, do preço das ações e do desempenho médio negativo. De forma geral, pode-se inferir que outros fatores podem impactar o preço das ações. Destaca-se como contribuição da pesquisa que tanto a discussão da teoria dos Shareholders e Stakeholders como a análise das evidências empíricas podem ser o despertar de interesse de análise e discussões na academia e maior uso e utilidade da DVA nas empresas e no mercado.Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2020-03-27T15:44:04Z No. of bitstreams: 2 Dissertação - Marcia Helena de Andrade Couto - 2020.pdf: 5474961 bytes, checksum: 36cb09fbf904c1e699a1dd88b1808e76 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2020-03-30T11:13:05Z (GMT) No. of bitstreams: 2 Dissertação - Marcia Helena de Andrade Couto - 2020.pdf: 5474961 bytes, checksum: 36cb09fbf904c1e699a1dd88b1808e76 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)Made available in DSpace on 2020-03-30T11:13:05Z (GMT). No. of bitstreams: 2 Dissertação - Marcia Helena de Andrade Couto - 2020.pdf: 5474961 bytes, checksum: 36cb09fbf904c1e699a1dd88b1808e76 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2020-03-10Outroapplication/pdfporUniversidade Federal de GoiásPrograma de Pós-graduação em Ciências Contábeis (FACE)UFGBrasilFaculdade de Administração, Ciências Contábeis e Ciências Econômicas - FACE (RG)http://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessValue relevanceDVAValor adicionado distribuídoShareholders e StakeholdersValue relevanceDVADistributed added valueShareholders and StakeholdersADMINISTRACAO::CIENCIAS CONTABEISValue relevance do valor distribuído da demonstração do valora adicionado: análise no mercado brasileiro à luz da teoria dos Stakeholders e ShareholdersValue relevance of the distributed value of the statement of added value: analysis in the brazilian market in the light of the theory of Stakeholders and Shareholdersinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis-533908962931407499660060060060043712537765166390450839318298933565712442915598251853972reponame:Repositório Institucional da UFGinstname:Universidade Federal de Goiás (UFG)instacron:UFGLICENSElicense.txtlicense.txttext/plain; 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dc.title.eng.fl_str_mv |
Value relevance do valor distribuído da demonstração do valora adicionado: análise no mercado brasileiro à luz da teoria dos Stakeholders e Shareholders |
dc.title.alternative.eng.fl_str_mv |
Value relevance of the distributed value of the statement of added value: analysis in the brazilian market in the light of the theory of Stakeholders and Shareholders |
title |
Value relevance do valor distribuído da demonstração do valora adicionado: análise no mercado brasileiro à luz da teoria dos Stakeholders e Shareholders |
spellingShingle |
Value relevance do valor distribuído da demonstração do valora adicionado: análise no mercado brasileiro à luz da teoria dos Stakeholders e Shareholders Couto, Marcia Helena de Andrade Value relevance DVA Valor adicionado distribuído Shareholders e Stakeholders Value relevance DVA Distributed added value Shareholders and Stakeholders ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Value relevance do valor distribuído da demonstração do valora adicionado: análise no mercado brasileiro à luz da teoria dos Stakeholders e Shareholders |
title_full |
Value relevance do valor distribuído da demonstração do valora adicionado: análise no mercado brasileiro à luz da teoria dos Stakeholders e Shareholders |
title_fullStr |
Value relevance do valor distribuído da demonstração do valora adicionado: análise no mercado brasileiro à luz da teoria dos Stakeholders e Shareholders |
title_full_unstemmed |
Value relevance do valor distribuído da demonstração do valora adicionado: análise no mercado brasileiro à luz da teoria dos Stakeholders e Shareholders |
title_sort |
Value relevance do valor distribuído da demonstração do valora adicionado: análise no mercado brasileiro à luz da teoria dos Stakeholders e Shareholders |
author |
Couto, Marcia Helena de Andrade |
author_facet |
Couto, Marcia Helena de Andrade |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Zanolla, Ercilio |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/2535424071298626 |
dc.contributor.referee1.fl_str_mv |
Zanolla, Ercilio |
dc.contributor.referee2.fl_str_mv |
Santos, Ariovaldo dos |
dc.contributor.referee3.fl_str_mv |
Machado, Lúcio de Souza |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/1379251562482481 |
dc.contributor.author.fl_str_mv |
Couto, Marcia Helena de Andrade |
contributor_str_mv |
Zanolla, Ercilio Zanolla, Ercilio Santos, Ariovaldo dos Machado, Lúcio de Souza |
dc.subject.por.fl_str_mv |
Value relevance DVA Valor adicionado distribuído Shareholders e Stakeholders |
topic |
Value relevance DVA Valor adicionado distribuído Shareholders e Stakeholders Value relevance DVA Distributed added value Shareholders and Stakeholders ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
Value relevance DVA Distributed added value Shareholders and Stakeholders |
dc.subject.cnpq.fl_str_mv |
ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
The objective of this study was to analyse the behaviour of the relevance of the informational content of the distribution of the value of the AVD, according to the interest groups classified in the light of the Stakeholders and Shareholders Theory. The methodology applied was the qualitative and quantitative approach, from 2009 to 2018, in 169 Brazilian companies. The data were organized in a panel, totaling 1,690 observations, and the Ohlson (1995) model of value relevance adjusted according to the survey was used. The Vad variables were classified into VadShare (Shareholders), VadStake (Stakeholders), StakSoc (Social), StakGov (Government) and StakTer (Third Parties) and the research hypotheses based on economic theory. The results showed that Vad provides a more adequate model and has a negative influence on stock prices, confirming the economic theory. The maximization of wealth to shareholders is confirmed in the results of regressions in all interest groups in the distribution of wealth - it was found that the VadShare model is the most appropriate when compared with VadStake, StakSoc, StakGov and StakTer. It was found that the period analyzed, of economic and political crisis, influenced the behavior of the value of the distribution of wealth, the price of shares and the average negative performance. In general, it can be inferred that other factors can impact the stock price. It is important to note that both the discussion of the theory of Shareholders and Stakeholders and the analysis of the empirical evidence may be the awakening of interest in analysis and discussions in academia and greater use and utility of VAD in companies and the market. |
publishDate |
2020 |
dc.date.accessioned.fl_str_mv |
2020-03-30T11:13:05Z |
dc.date.issued.fl_str_mv |
2020-03-10 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
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masterThesis |
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publishedVersion |
dc.identifier.citation.fl_str_mv |
COUTO, Marcia Helena de Andrade. Value relevance do valor distribuído da demonstração do valora adicionado: análise no mercado brasileiro à luz da teoria dos Stakeholders e Shareholders. 2020. 72 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Federal de Goiás, Goiânia, 2020. |
dc.identifier.uri.fl_str_mv |
http://repositorio.bc.ufg.br/tede/handle/tede/10473 |
identifier_str_mv |
COUTO, Marcia Helena de Andrade. Value relevance do valor distribuído da demonstração do valora adicionado: análise no mercado brasileiro à luz da teoria dos Stakeholders e Shareholders. 2020. 72 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Federal de Goiás, Goiânia, 2020. |
url |
http://repositorio.bc.ufg.br/tede/handle/tede/10473 |
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por |
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http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
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http://creativecommons.org/licenses/by-nc-nd/4.0/ |
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Universidade Federal de Goiás |
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UFG |
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Brasil |
dc.publisher.department.fl_str_mv |
Faculdade de Administração, Ciências Contábeis e Ciências Econômicas - FACE (RG) |
publisher.none.fl_str_mv |
Universidade Federal de Goiás |
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