AN ANALYSIS OF THE CONTRIBUTIONS AND WITHDRAWALS FLOW OF PRIVATE PENSION PLANS IN THE PANDEMIC
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Data de Publicação: | 2024 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Evidenciação Contábil & Finanças |
Texto Completo: | https://periodicos.ufpb.br/ojs2/index.php/recfin/article/view/61699 |
Resumo: | Goal: Analyze the relationship between investments and withdrawals in the private pension system with socioeconomic indicators (Jan. 2019 to Apr. 2021), as well as establish a comparison between two periods: before and during the pandemic caused by Covid-19. Basis: Based on the theory of consumer behavior, assuming that consumers maximize their welfare by making choices, the investors make contributions and withdrawals for investments in pension plans guided by financial and pension education and literacy. Method: A quantitative, descriptive, and documentary research was carried out, with data analyzed by descriptive statistics, mean test (Wilcoxon, 1%), and correlation test (Spearman, 5%). Results: The results showed a strong increase in withdrawals for the system and the VGBL product, with 99% confidence. The withdrawals in the system and contributions to traditional plans showed significant associations with pandemic, unemployment, interest, and exchange rate indicators, with 95% confidence. Contributions: This allows an understanding of the behavior of investors in survivorship income, before and during the pandemic, with elements to reflect on the importance of financial and pension education and literacy. |
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AN ANALYSIS OF THE CONTRIBUTIONS AND WITHDRAWALS FLOW OF PRIVATE PENSION PLANS IN THE PANDEMICAnálise do Fluxo de Contribuições e Resgates de Planos de Previdência Privada: Antes e Durante a PandemiaGoal: Analyze the relationship between investments and withdrawals in the private pension system with socioeconomic indicators (Jan. 2019 to Apr. 2021), as well as establish a comparison between two periods: before and during the pandemic caused by Covid-19. Basis: Based on the theory of consumer behavior, assuming that consumers maximize their welfare by making choices, the investors make contributions and withdrawals for investments in pension plans guided by financial and pension education and literacy. Method: A quantitative, descriptive, and documentary research was carried out, with data analyzed by descriptive statistics, mean test (Wilcoxon, 1%), and correlation test (Spearman, 5%). Results: The results showed a strong increase in withdrawals for the system and the VGBL product, with 99% confidence. The withdrawals in the system and contributions to traditional plans showed significant associations with pandemic, unemployment, interest, and exchange rate indicators, with 95% confidence. Contributions: This allows an understanding of the behavior of investors in survivorship income, before and during the pandemic, with elements to reflect on the importance of financial and pension education and literacy.Objetivo: Analisar a relação entre os investimentos e resgates do sistema de previdência privada com os indicadores socioeconômicos (jan. 2019 a abr. 2021), bem como estabelecer comparação entre dois períodos: antes e durante a pandemia decorrente da Covid-19. Fundamento: À luz da teoria do comportamento do consumidor, sob o pressuposto que o consumidor maximiza seu bem-estar ao fazer suas escolhas, direcionados pela educação e alfabetização financeira e previdenciária, os investidores efetuam contribuições e resgates para investimentos em planos de previdência. Método: Utilizaram-se as técnicas de pesquisa quantitativa, descritiva e documental, com dados analisados por meio de estatística descritiva, correlação (Spearman, 5%) e teste de média (Wilcoxon, 1%). Resultados: Os resultados indicaram aumento significativo de resgates para o sistema e para o produto VGBL, com 99% de confiança. Resgate para todo o sistema e contribuições para planos tradicionais apresentaram associações significativas com indicadores de pandemia, desemprego, juros e câmbio, com 95% de confiança. Contribuições: Possibilita compreender o comportamento de investidores em renda por sobrevivência, no período anterior e durante a pandemia, com elementos para reflexão da relevância de educação e alfabetização financeira e previdenciária.UFPB2024-03-26info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufpb.br/ojs2/index.php/recfin/article/view/6169910.22478/ufpb.2318-1001.2023v11n2.61699Revista Evidenciação Contábil & Finanças; v. 11 n. 2 (2023): Maio/Agosto; 25-422318-1001reponame:Revista Evidenciação Contábil & Finançasinstname:Universidade Federal da Paraíba (UFPB)instacron:UFPBporhttps://periodicos.ufpb.br/ojs2/index.php/recfin/article/view/61699/39255Copyright (c) 2024 Revista Evidenciação Contábil & Finançashttp://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessOliveira, Elis Regina deRamos, Hemily Barbuda de JesusFerreira Neto, Brasilino JoséSilva, Antônio Torquato2024-03-26T20:10:48Zoai:periodicos.ufpb.br:article/61699Revistahttps://periodicos.ufpb.br/ojs2/index.php/recfin/PUBhttps://periodicos.ufpb.br/ojs2/index.php/recfin/oai||recfin@ccsa.ufpb.br2318-10012318-1001opendoar:2024-03-26T20:10:48Revista Evidenciação Contábil & Finanças - Universidade Federal da Paraíba (UFPB)false |
dc.title.none.fl_str_mv |
AN ANALYSIS OF THE CONTRIBUTIONS AND WITHDRAWALS FLOW OF PRIVATE PENSION PLANS IN THE PANDEMIC Análise do Fluxo de Contribuições e Resgates de Planos de Previdência Privada: Antes e Durante a Pandemia |
title |
AN ANALYSIS OF THE CONTRIBUTIONS AND WITHDRAWALS FLOW OF PRIVATE PENSION PLANS IN THE PANDEMIC |
spellingShingle |
AN ANALYSIS OF THE CONTRIBUTIONS AND WITHDRAWALS FLOW OF PRIVATE PENSION PLANS IN THE PANDEMIC Oliveira, Elis Regina de |
title_short |
AN ANALYSIS OF THE CONTRIBUTIONS AND WITHDRAWALS FLOW OF PRIVATE PENSION PLANS IN THE PANDEMIC |
title_full |
AN ANALYSIS OF THE CONTRIBUTIONS AND WITHDRAWALS FLOW OF PRIVATE PENSION PLANS IN THE PANDEMIC |
title_fullStr |
AN ANALYSIS OF THE CONTRIBUTIONS AND WITHDRAWALS FLOW OF PRIVATE PENSION PLANS IN THE PANDEMIC |
title_full_unstemmed |
AN ANALYSIS OF THE CONTRIBUTIONS AND WITHDRAWALS FLOW OF PRIVATE PENSION PLANS IN THE PANDEMIC |
title_sort |
AN ANALYSIS OF THE CONTRIBUTIONS AND WITHDRAWALS FLOW OF PRIVATE PENSION PLANS IN THE PANDEMIC |
author |
Oliveira, Elis Regina de |
author_facet |
Oliveira, Elis Regina de Ramos, Hemily Barbuda de Jesus Ferreira Neto, Brasilino José Silva, Antônio Torquato |
author_role |
author |
author2 |
Ramos, Hemily Barbuda de Jesus Ferreira Neto, Brasilino José Silva, Antônio Torquato |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Oliveira, Elis Regina de Ramos, Hemily Barbuda de Jesus Ferreira Neto, Brasilino José Silva, Antônio Torquato |
description |
Goal: Analyze the relationship between investments and withdrawals in the private pension system with socioeconomic indicators (Jan. 2019 to Apr. 2021), as well as establish a comparison between two periods: before and during the pandemic caused by Covid-19. Basis: Based on the theory of consumer behavior, assuming that consumers maximize their welfare by making choices, the investors make contributions and withdrawals for investments in pension plans guided by financial and pension education and literacy. Method: A quantitative, descriptive, and documentary research was carried out, with data analyzed by descriptive statistics, mean test (Wilcoxon, 1%), and correlation test (Spearman, 5%). Results: The results showed a strong increase in withdrawals for the system and the VGBL product, with 99% confidence. The withdrawals in the system and contributions to traditional plans showed significant associations with pandemic, unemployment, interest, and exchange rate indicators, with 95% confidence. Contributions: This allows an understanding of the behavior of investors in survivorship income, before and during the pandemic, with elements to reflect on the importance of financial and pension education and literacy. |
publishDate |
2024 |
dc.date.none.fl_str_mv |
2024-03-26 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.ufpb.br/ojs2/index.php/recfin/article/view/61699 10.22478/ufpb.2318-1001.2023v11n2.61699 |
url |
https://periodicos.ufpb.br/ojs2/index.php/recfin/article/view/61699 |
identifier_str_mv |
10.22478/ufpb.2318-1001.2023v11n2.61699 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.ufpb.br/ojs2/index.php/recfin/article/view/61699/39255 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2024 Revista Evidenciação Contábil & Finanças http://creativecommons.org/licenses/by-nc/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2024 Revista Evidenciação Contábil & Finanças http://creativecommons.org/licenses/by-nc/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UFPB |
publisher.none.fl_str_mv |
UFPB |
dc.source.none.fl_str_mv |
Revista Evidenciação Contábil & Finanças; v. 11 n. 2 (2023): Maio/Agosto; 25-42 2318-1001 reponame:Revista Evidenciação Contábil & Finanças instname:Universidade Federal da Paraíba (UFPB) instacron:UFPB |
instname_str |
Universidade Federal da Paraíba (UFPB) |
instacron_str |
UFPB |
institution |
UFPB |
reponame_str |
Revista Evidenciação Contábil & Finanças |
collection |
Revista Evidenciação Contábil & Finanças |
repository.name.fl_str_mv |
Revista Evidenciação Contábil & Finanças - Universidade Federal da Paraíba (UFPB) |
repository.mail.fl_str_mv |
||recfin@ccsa.ufpb.br |
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1799711958896738304 |