Governance structures and collection performance of Brazilian water and sanitation utilities

Detalhes bibliográficos
Autor(a) principal: Medeiros, Felipe Anderson Smith de
Data de Publicação: 2019
Tipo de documento: Trabalho de conclusão de curso
Idioma: eng
Título da fonte: Repositório Institucional da UFRN
Texto Completo: https://repositorio.ufrn.br/handle/123456789/41189
Resumo: This study has aimed to analyze the association of the government structure and the collection performance of water and sanitation firms. To achieve the scope of this objective, information of an economic-financial nature was collected from the financial reports and information of an operational nature of the Sistema Nacional de Informações sobre Saneamento (SNIS) of 63 Brazilian water and sanitation firms in the longitudinal panel from 2013 to 2017. The structure of government studied has been limited to the aspects of property (ownership) and corporatization, that is, the aspect of legal personality. For the analyzes, econometric estimation resources were used, specifically, the equations of generalized estimates (GEE). In the aspect of ownership, the findings suggest that private property is associated with lower collection performance, while, in the aspect of corporatization, the results do not suggest significant associations between the quotes of the firms in the stock market and the revenues evasion index. In relation to the control variables, the firms located in the southern region and density of the network will be associated with better collection performance, while, being located in the North region and accessibility suggest worse collection performance.
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spelling Medeiros, Felipe Anderson Smith deBarbosa, Alexandro2019-07-05T17:03:41Z2021-10-01T12:49:40Z2019-07-05T17:03:41Z2021-10-01T12:49:40Z20192014087840MEDEIROS, Felipe Anderson Smith de. Governance structures and collection performance of Brazilian water and sanitation utilities. 2019. 49f. Monografia (Graduação em Ciências Contábeis) - Departamento de Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2019.https://repositorio.ufrn.br/handle/123456789/41189This study has aimed to analyze the association of the government structure and the collection performance of water and sanitation firms. To achieve the scope of this objective, information of an economic-financial nature was collected from the financial reports and information of an operational nature of the Sistema Nacional de Informações sobre Saneamento (SNIS) of 63 Brazilian water and sanitation firms in the longitudinal panel from 2013 to 2017. The structure of government studied has been limited to the aspects of property (ownership) and corporatization, that is, the aspect of legal personality. For the analyzes, econometric estimation resources were used, specifically, the equations of generalized estimates (GEE). In the aspect of ownership, the findings suggest that private property is associated with lower collection performance, while, in the aspect of corporatization, the results do not suggest significant associations between the quotes of the firms in the stock market and the revenues evasion index. In relation to the control variables, the firms located in the southern region and density of the network will be associated with better collection performance, while, being located in the North region and accessibility suggest worse collection performance.Este estudio ha objetivado analizar la asociación de la estructura de gobierno y el rendimiento de recaudación de las concesionarias de abastecimiento y saneamiento de agua. Para lograr el alcance de dicho objetivo, fueron colectadas informaciones de naturaleza económico-financiera de los informes financieros e informaciones de naturaleza operativa del Sistema Nacional de Informações sobre Saneamento (SNIS) de 63 concesionarias de abastecimiento y saneamiento de agua brasileñas en el panel longitudinal de 2013 hasta 2017. La estructura de gobierno estudiada ha sido limitada a los aspectos de la propiedad y corporatización, o sea, el aspecto de personalidad legal. Para los análisis fueron utilizados recursos de estimaciones econométricas, específicamente, las ecuaciones de estimaciones generalizadas (GEE). En el aspecto de la propiedad, los hallazgos sugieren que la propiedad privada es asociada a menores rendimientos de recaudación, mientras que, en el aspecto de la corporatización, los resultados no sugieren asociaciones significativas entre as cotizaciones de la concesionaria en mercado bursátil y el rendimiento de recaudación. Con relación a las variables de control, la concesionaria se ubicar en la región sur y densidad de la red se asocian con mejores rendimiento de recaudación, mientras que, se ubicar en la región Norte y accesibilidad sugieren peores rendimiento de recaudación.Universidade Federal do Rio Grande do NorteUFRNBrasilCiências ContábeisAttribution-NonCommercial-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nc-nd/3.0/br/info:eu-repo/semantics/openAccessCollection performanceGovernance structuresWater and sanitation utilitiesGovernance structures and collection performance of Brazilian water and sanitation utilitiesinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesisengreponame:Repositório Institucional da UFRNinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNLICENSElicense.txttext/plain714https://repositorio.ufrn.br/bitstream/123456789/41189/1/license.txt7278bab9c5c886812fa7d225dc807888MD51ORIGINALGovernanceStructures_Medeiros_2019GovernanceStructures_Medeiros_2019application/octet-stream1210843https://repositorio.ufrn.br/bitstream/123456789/41189/2/GovernanceStructures_Medeiros_2019af45c759fb38e259a2d071736cf7d6cdMD52CC-LICENSElicense_rdfapplication/octet-stream811https://repositorio.ufrn.br/bitstream/123456789/41189/3/license_rdfe39d27027a6cc9cb039ad269a5db8e34MD53TEXTGovernanceStructures_Medeiros_2019.txtExtracted texttext/plain79042https://repositorio.ufrn.br/bitstream/123456789/41189/4/GovernanceStructures_Medeiros_2019.txt59821c35a2cba6cff0cddeb6803cd1a3MD54123456789/411892021-10-01 09:49:40.845oai:https://repositorio.ufrn.br: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ório de PublicaçõesPUBhttp://repositorio.ufrn.br/oai/opendoar:2021-10-01T12:49:40Repositório Institucional da UFRN - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.pt_BR.fl_str_mv Governance structures and collection performance of Brazilian water and sanitation utilities
title Governance structures and collection performance of Brazilian water and sanitation utilities
spellingShingle Governance structures and collection performance of Brazilian water and sanitation utilities
Medeiros, Felipe Anderson Smith de
Collection performance
Governance structures
Water and sanitation utilities
title_short Governance structures and collection performance of Brazilian water and sanitation utilities
title_full Governance structures and collection performance of Brazilian water and sanitation utilities
title_fullStr Governance structures and collection performance of Brazilian water and sanitation utilities
title_full_unstemmed Governance structures and collection performance of Brazilian water and sanitation utilities
title_sort Governance structures and collection performance of Brazilian water and sanitation utilities
author Medeiros, Felipe Anderson Smith de
author_facet Medeiros, Felipe Anderson Smith de
author_role author
dc.contributor.author.fl_str_mv Medeiros, Felipe Anderson Smith de
dc.contributor.advisor1.fl_str_mv Barbosa, Alexandro
contributor_str_mv Barbosa, Alexandro
dc.subject.por.fl_str_mv Collection performance
Governance structures
Water and sanitation utilities
topic Collection performance
Governance structures
Water and sanitation utilities
description This study has aimed to analyze the association of the government structure and the collection performance of water and sanitation firms. To achieve the scope of this objective, information of an economic-financial nature was collected from the financial reports and information of an operational nature of the Sistema Nacional de Informações sobre Saneamento (SNIS) of 63 Brazilian water and sanitation firms in the longitudinal panel from 2013 to 2017. The structure of government studied has been limited to the aspects of property (ownership) and corporatization, that is, the aspect of legal personality. For the analyzes, econometric estimation resources were used, specifically, the equations of generalized estimates (GEE). In the aspect of ownership, the findings suggest that private property is associated with lower collection performance, while, in the aspect of corporatization, the results do not suggest significant associations between the quotes of the firms in the stock market and the revenues evasion index. In relation to the control variables, the firms located in the southern region and density of the network will be associated with better collection performance, while, being located in the North region and accessibility suggest worse collection performance.
publishDate 2019
dc.date.accessioned.fl_str_mv 2019-07-05T17:03:41Z
2021-10-01T12:49:40Z
dc.date.available.fl_str_mv 2019-07-05T17:03:41Z
2021-10-01T12:49:40Z
dc.date.issued.fl_str_mv 2019
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dc.identifier.pt_BR.fl_str_mv 2014087840
dc.identifier.citation.fl_str_mv MEDEIROS, Felipe Anderson Smith de. Governance structures and collection performance of Brazilian water and sanitation utilities. 2019. 49f. Monografia (Graduação em Ciências Contábeis) - Departamento de Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2019.
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identifier_str_mv 2014087840
MEDEIROS, Felipe Anderson Smith de. Governance structures and collection performance of Brazilian water and sanitation utilities. 2019. 49f. Monografia (Graduação em Ciências Contábeis) - Departamento de Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2019.
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dc.publisher.none.fl_str_mv Universidade Federal do Rio Grande do Norte
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dc.publisher.country.fl_str_mv Brasil
dc.publisher.department.fl_str_mv Ciências Contábeis
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