Fraudes corporativas: uma análise dos seus determinantes e do seu efeito sobre o desempenho das empresas brasileiras de capital aberto
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFG |
Texto Completo: | http://repositorio.bc.ufg.br/tede/handle/tede/11450 |
Resumo: | Despite the relevance and impact of corporate fraud in the Brazilian market, little is known about the reasons for its occurrence. Previous studies have focused on the prevention and detection of fraud, disregarding what may be the determining factors of this behavior by companies in Brazil. Aiming to fill this gap, this study aimed to identify the determinants of corporate fraud in publicly traded Brazilian companies. As well as verifying the effects of experience in corporate fraud on the market performance of companies. Variables pointed out in the fraud literature in previous studies that are directly linked to the environment in which the firm is inserted and the internal characteristics of the firm itself were used in order to verify whether these variables can be considered as determinants of illegal corporate behavior. Additionally, it was analyzed whether the experience in corporate fraud interacts with the characteristics of the firm and the environment to explain the performance of the companies. Through Logistic Regression, it was identified that profitability, risk of bankruptcy, auditing company, size, political connections, economic scenario and sector are some internal and external characteristics of the company that contribute to explain the occurrence of this illegal behavior, thus determining the probability of occurrence of corporate fraud in the Brazilian market. Subsequently, through multiple linear regression, it was identified that in the presence of fraud experience, only the risk of bankruptcy ceases to be significant in economic and financial performance, allowing the inference that the greater the company's experience in engaging in fraud and the greater your risk of bankruptcy, the greater your performance (measured using Tobin's Q). |
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Pimenta, Daiana Paulahttp://lattes.cnpq.br/9039708494014835Pimenta, Daiana PaulaBorsatto, Jaluza Maria Lima SilvaCruz, Alethéia Ferreira dahttp://lattes.cnpq.br/9066450629388819Scarinci, Thaís Ferraz Barbosa2021-06-25T14:16:16Z2021-06-25T14:16:16Z2021-05-14SCARINCI, T. F. B. Fraudes corporativas: uma análise dos seus determinantes e do seu efeito sobre o desempenho das empresas brasileiras de capital aberto. 2021. 48 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Federal de Goiás, Goiânia, 2021.http://repositorio.bc.ufg.br/tede/handle/tede/11450Despite the relevance and impact of corporate fraud in the Brazilian market, little is known about the reasons for its occurrence. Previous studies have focused on the prevention and detection of fraud, disregarding what may be the determining factors of this behavior by companies in Brazil. Aiming to fill this gap, this study aimed to identify the determinants of corporate fraud in publicly traded Brazilian companies. As well as verifying the effects of experience in corporate fraud on the market performance of companies. Variables pointed out in the fraud literature in previous studies that are directly linked to the environment in which the firm is inserted and the internal characteristics of the firm itself were used in order to verify whether these variables can be considered as determinants of illegal corporate behavior. Additionally, it was analyzed whether the experience in corporate fraud interacts with the characteristics of the firm and the environment to explain the performance of the companies. Through Logistic Regression, it was identified that profitability, risk of bankruptcy, auditing company, size, political connections, economic scenario and sector are some internal and external characteristics of the company that contribute to explain the occurrence of this illegal behavior, thus determining the probability of occurrence of corporate fraud in the Brazilian market. Subsequently, through multiple linear regression, it was identified that in the presence of fraud experience, only the risk of bankruptcy ceases to be significant in economic and financial performance, allowing the inference that the greater the company's experience in engaging in fraud and the greater your risk of bankruptcy, the greater your performance (measured using Tobin's Q).Apesar da relevância e do impacto das fraudes corporativas no mercado brasileiro, pouco se sabe sobre os motivos de sua ocorrência. Estudos anteriores têm focado na prevenção e detecção de fraudes, desconsiderando quais podem ser os fatores determinantes deste comportamento pelas empresas no Brasil. Visando preencher essa lacuna, este estudo teve como objetivo identificar os determinantes da fraude corporativa nas empresas brasileiras de capital aberto. Assim como, verificar os efeitos da experiência em fraudes corporativas sobre o desempenho de mercado das empresas. Foram utilizadas variáveis apontadas na literatura de fraudes em estudos anteriores que são ligadas diretamente ao ambiente que a firma está inserida e a características internas da própria firma, a fim de verificar se essas variáveis podem ser consideradas como determinantes do comportamento ilegal corporativo. Adicionalmente, foi analisado se a experiência em fraudes corporativas interage com as características da firma e do ambiente para explicar o desempenho das empresas. Por meio de Regressão Logística, identificou-se que a rentabilidade, o risco de falência, a empresa de auditoria, o tamanho, as conexões políticas, o cenário econômico e setor são algumas características internas e externas a empresa que contribuem para explicar a ocorrência desse comportamento ilegal, sendo assim determinantes na probabilidade de ocorrência de fraudes corporativas no mercado brasileiro. Posteriormente, através de regressão linear múltipla, identificou-se que na presença da experiência em fraudes, apenas o risco de falência deixa de ser significativo no desempenho econômico e financeiro, permitindo inferir que quanto maior a experiência da empresa em se envolver em fraudes e o maior for o seu risco de falência, maior será o seu desempenho (mensurado através do Q-de-Tobin).Submitted by Franciele Moreira (francielemoreyra@gmail.com) on 2021-06-24T21:24:49Z No. of bitstreams: 2 Dissertação - Thais Ferraz Barbosa Scarinci - 2021.pdf: 1860399 bytes, checksum: e8fe87d396e0945944899ad531462c04 (MD5) license_rdf: 805 bytes, checksum: 4460e5956bc1d1639be9ae6146a50347 (MD5)Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2021-06-25T14:16:16Z (GMT) No. of bitstreams: 2 Dissertação - Thais Ferraz Barbosa Scarinci - 2021.pdf: 1860399 bytes, checksum: e8fe87d396e0945944899ad531462c04 (MD5) license_rdf: 805 bytes, checksum: 4460e5956bc1d1639be9ae6146a50347 (MD5)Made available in DSpace on 2021-06-25T14:16:16Z (GMT). No. of bitstreams: 2 Dissertação - Thais Ferraz Barbosa Scarinci - 2021.pdf: 1860399 bytes, checksum: e8fe87d396e0945944899ad531462c04 (MD5) license_rdf: 805 bytes, checksum: 4460e5956bc1d1639be9ae6146a50347 (MD5) Previous issue date: 2021-05-14porUniversidade Federal de GoiásPrograma de Pós-graduação em Ciências Contábeis (FACE)UFGBrasilFaculdade de Administração, Ciências Contábeis e Ciências Econômicas - FACE (RG)Attribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessFraudes corporativasDeterminantes fraudeComportamento ilegal corporativoDesempenhoCorporate fraudFraud determinantsCorporate illegal behaviorPerformanceCIENCIAS SOCIAIS APLICADASFraudes corporativas: uma análise dos seus determinantes e do seu efeito sobre o desempenho das empresas brasileiras de capital abertoCorporate fraud: an analysis of its determinants and its effect on the performance of brazilian public holding companiesinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis315005005007216reponame:Repositório Institucional da UFGinstname:Universidade Federal de Goiás (UFG)instacron:UFGLICENSElicense.txtlicense.txttext/plain; charset=utf-81748http://repositorio.bc.ufg.br/tede/bitstreams/2197c6bb-1ae8-4f1b-a297-09e4b9b09d5c/download8a4605be74aa9ea9d79846c1fba20a33MD51ORIGINALDissertação - Thais Ferraz Barbosa Scarinci - 2021.pdfDissertação - Thais Ferraz Barbosa Scarinci - 2021.pdfapplication/pdf1860399http://repositorio.bc.ufg.br/tede/bitstreams/9d032415-5b46-41e4-92ff-d3b7af18dada/downloade8fe87d396e0945944899ad531462c04MD53CC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; charset=utf-8805http://repositorio.bc.ufg.br/tede/bitstreams/44c43f4f-6c07-417b-aed8-6a0d6f99daf1/download4460e5956bc1d1639be9ae6146a50347MD52tede/114502021-06-25 11:16:16.979http://creativecommons.org/licenses/by-nc-nd/4.0/Attribution-NonCommercial-NoDerivatives 4.0 Internationalopen.accessoai:repositorio.bc.ufg.br:tede/11450http://repositorio.bc.ufg.br/tedeRepositório InstitucionalPUBhttp://repositorio.bc.ufg.br/oai/requesttasesdissertacoes.bc@ufg.bropendoar:2021-06-25T14:16:16Repositório Institucional da UFG - Universidade Federal de Goiás (UFG)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 |
dc.title.pt_BR.fl_str_mv |
Fraudes corporativas: uma análise dos seus determinantes e do seu efeito sobre o desempenho das empresas brasileiras de capital aberto |
dc.title.alternative.eng.fl_str_mv |
Corporate fraud: an analysis of its determinants and its effect on the performance of brazilian public holding companies |
title |
Fraudes corporativas: uma análise dos seus determinantes e do seu efeito sobre o desempenho das empresas brasileiras de capital aberto |
spellingShingle |
Fraudes corporativas: uma análise dos seus determinantes e do seu efeito sobre o desempenho das empresas brasileiras de capital aberto Scarinci, Thaís Ferraz Barbosa Fraudes corporativas Determinantes fraude Comportamento ilegal corporativo Desempenho Corporate fraud Fraud determinants Corporate illegal behavior Performance CIENCIAS SOCIAIS APLICADAS |
title_short |
Fraudes corporativas: uma análise dos seus determinantes e do seu efeito sobre o desempenho das empresas brasileiras de capital aberto |
title_full |
Fraudes corporativas: uma análise dos seus determinantes e do seu efeito sobre o desempenho das empresas brasileiras de capital aberto |
title_fullStr |
Fraudes corporativas: uma análise dos seus determinantes e do seu efeito sobre o desempenho das empresas brasileiras de capital aberto |
title_full_unstemmed |
Fraudes corporativas: uma análise dos seus determinantes e do seu efeito sobre o desempenho das empresas brasileiras de capital aberto |
title_sort |
Fraudes corporativas: uma análise dos seus determinantes e do seu efeito sobre o desempenho das empresas brasileiras de capital aberto |
author |
Scarinci, Thaís Ferraz Barbosa |
author_facet |
Scarinci, Thaís Ferraz Barbosa |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Pimenta, Daiana Paula |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/9039708494014835 |
dc.contributor.referee1.fl_str_mv |
Pimenta, Daiana Paula |
dc.contributor.referee2.fl_str_mv |
Borsatto, Jaluza Maria Lima Silva |
dc.contributor.referee3.fl_str_mv |
Cruz, Alethéia Ferreira da |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/9066450629388819 |
dc.contributor.author.fl_str_mv |
Scarinci, Thaís Ferraz Barbosa |
contributor_str_mv |
Pimenta, Daiana Paula Pimenta, Daiana Paula Borsatto, Jaluza Maria Lima Silva Cruz, Alethéia Ferreira da |
dc.subject.por.fl_str_mv |
Fraudes corporativas Determinantes fraude Comportamento ilegal corporativo Desempenho |
topic |
Fraudes corporativas Determinantes fraude Comportamento ilegal corporativo Desempenho Corporate fraud Fraud determinants Corporate illegal behavior Performance CIENCIAS SOCIAIS APLICADAS |
dc.subject.eng.fl_str_mv |
Corporate fraud Fraud determinants Corporate illegal behavior Performance |
dc.subject.cnpq.fl_str_mv |
CIENCIAS SOCIAIS APLICADAS |
description |
Despite the relevance and impact of corporate fraud in the Brazilian market, little is known about the reasons for its occurrence. Previous studies have focused on the prevention and detection of fraud, disregarding what may be the determining factors of this behavior by companies in Brazil. Aiming to fill this gap, this study aimed to identify the determinants of corporate fraud in publicly traded Brazilian companies. As well as verifying the effects of experience in corporate fraud on the market performance of companies. Variables pointed out in the fraud literature in previous studies that are directly linked to the environment in which the firm is inserted and the internal characteristics of the firm itself were used in order to verify whether these variables can be considered as determinants of illegal corporate behavior. Additionally, it was analyzed whether the experience in corporate fraud interacts with the characteristics of the firm and the environment to explain the performance of the companies. Through Logistic Regression, it was identified that profitability, risk of bankruptcy, auditing company, size, political connections, economic scenario and sector are some internal and external characteristics of the company that contribute to explain the occurrence of this illegal behavior, thus determining the probability of occurrence of corporate fraud in the Brazilian market. Subsequently, through multiple linear regression, it was identified that in the presence of fraud experience, only the risk of bankruptcy ceases to be significant in economic and financial performance, allowing the inference that the greater the company's experience in engaging in fraud and the greater your risk of bankruptcy, the greater your performance (measured using Tobin's Q). |
publishDate |
2021 |
dc.date.accessioned.fl_str_mv |
2021-06-25T14:16:16Z |
dc.date.available.fl_str_mv |
2021-06-25T14:16:16Z |
dc.date.issued.fl_str_mv |
2021-05-14 |
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 |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
SCARINCI, T. F. B. Fraudes corporativas: uma análise dos seus determinantes e do seu efeito sobre o desempenho das empresas brasileiras de capital aberto. 2021. 48 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Federal de Goiás, Goiânia, 2021. |
dc.identifier.uri.fl_str_mv |
http://repositorio.bc.ufg.br/tede/handle/tede/11450 |
identifier_str_mv |
SCARINCI, T. F. B. Fraudes corporativas: uma análise dos seus determinantes e do seu efeito sobre o desempenho das empresas brasileiras de capital aberto. 2021. 48 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Federal de Goiás, Goiânia, 2021. |
url |
http://repositorio.bc.ufg.br/tede/handle/tede/11450 |
dc.language.iso.fl_str_mv |
por |
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por |
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31 |
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500 500 500 |
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216 |
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Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
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Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ |
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openAccess |
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Universidade Federal de Goiás |
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Programa de Pós-graduação em Ciências Contábeis (FACE) |
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UFG |
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Brasil |
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Faculdade de Administração, Ciências Contábeis e Ciências Econômicas - FACE (RG) |
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Universidade Federal de Goiás |
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