Desempenho das empresas citadas na Operação Lava Jato sob a ótica das Teorias da Graxa e Areia Sobre Rodas
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFU |
Texto Completo: | https://repositorio.ufu.br/handle/123456789/31160 http://doi.org/10.14393/ufu.di.2021.6 |
Resumo: | Corruption is a social, political and economic phenomenon that affects many nations. In view of the important effects that it can cause on the economy of countries, on the performance of companies and society as a whole, researchers of different nationalities use it as an object of investigation. Under a common view, corruption is considered harmful in the face of inequalities and inefficient allocation of resources that it can cause, however the researchers sought to evaluate it from another perspective, in which is considers it to be beneficial for economic activity, in view of the possibility of overcoming barriers present in environments with fragile institutional structures, such as the slowness and inefficiency of public services, high bureaucracy, high tax burden, among other characteristics that hinder the performance of companies in the market. In this context the Grease on the Wheels Theory and Sand on th Wheels Theory are presented, on which they discuss, in an opposite way, the effects of corruption on the economies of countries and on the performance of companies. This study sought to verify and analyze the effect of corrupt practices on the performance of Brazilian companies mentioned in Operation Lava Jato. The sample has 12 (twelve) public companies mentioned in Operation Lava Jato, and Tobin's q was adopted as a performance measure. For statistical tests, descriptive statistics and averages tests were applied to analyze the variation of Tobin's q over the years. In addition, a multiple linear regression test was applied with the Tobin's q and other independent and control variables in order to verify the differences in the performance of state and private companies. The main conclusions of the study are: (i) the companies mentioned in corruption scandals, most of them, showed an improvement in their performance over the years; (ii) the majority of companies cited in corruption scandals performed better, compared to similar companies not cited in any case of fraud and corruption; and, (iii) the state companies cited in corruption scandals have not benefited as much as the private companies cited. |
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Desempenho das empresas citadas na Operação Lava Jato sob a ótica das Teorias da Graxa e Areia Sobre RodasPerformance of the companies cited in Operation Lava Jato from the view of the Grease and Sand on the Wheels TheoryCorrupçãoCorruptionTeoria da Graxa Sobre RodasGrease on the Wheels TheoryTeoria da Areia Sobre RodasSand on the Wheels TheoryDesempenhoPerformanceOperação Lava JatoOperation Lava JatoCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISContabilidadeCorruption is a social, political and economic phenomenon that affects many nations. In view of the important effects that it can cause on the economy of countries, on the performance of companies and society as a whole, researchers of different nationalities use it as an object of investigation. Under a common view, corruption is considered harmful in the face of inequalities and inefficient allocation of resources that it can cause, however the researchers sought to evaluate it from another perspective, in which is considers it to be beneficial for economic activity, in view of the possibility of overcoming barriers present in environments with fragile institutional structures, such as the slowness and inefficiency of public services, high bureaucracy, high tax burden, among other characteristics that hinder the performance of companies in the market. In this context the Grease on the Wheels Theory and Sand on th Wheels Theory are presented, on which they discuss, in an opposite way, the effects of corruption on the economies of countries and on the performance of companies. This study sought to verify and analyze the effect of corrupt practices on the performance of Brazilian companies mentioned in Operation Lava Jato. The sample has 12 (twelve) public companies mentioned in Operation Lava Jato, and Tobin's q was adopted as a performance measure. For statistical tests, descriptive statistics and averages tests were applied to analyze the variation of Tobin's q over the years. In addition, a multiple linear regression test was applied with the Tobin's q and other independent and control variables in order to verify the differences in the performance of state and private companies. The main conclusions of the study are: (i) the companies mentioned in corruption scandals, most of them, showed an improvement in their performance over the years; (ii) the majority of companies cited in corruption scandals performed better, compared to similar companies not cited in any case of fraud and corruption; and, (iii) the state companies cited in corruption scandals have not benefited as much as the private companies cited.Dissertação (Mestrado)A corrupção é um fenômeno social, político e econômico que afeta muitas nações. Diante dos importantes efeitos que ela pode causar na economia dos países, no desempenho das empresas e na sociedade como um todo, pesquisadores de diferentes nacionalidades utiliza-a como objeto de investigação. Sob uma visão comum, a corrupção é considerada prejudicial diante das desigualdades e alocação ineficiente de recursos que pode causar, porém os pesquisadores buscaram avaliá-la sob outra perspectiva, na qual a considera como benéfica para a atividade econômica, tendo em vista a possibilidade de superação de barreiras presentes em ambientes com estruturas institucionais frágeis, como a lentidão e ineficiência dos serviços públicos, alta burocracia, alta carga tributária, entre outras características que dificultam a atuação das empresas no mercado. Neste contexto, apresentam-se as Teorias da Graxa Sobre Rodas e Teoria da Areia Sobre Rodas, sobre as quais discutem, de forma oposta, os efeitos da corrupção na economia dos países e no desempenho das empresas. Este estudo buscou verificar e analisar o efeito das práticas corruptivas no desempenho das empresas brasileiras citadas na Operação Lava Jato. A amostra possui 12 (doze) empresas de capital aberto citadas na Operação Lava Jato, sendo que adotou-se o q de Tobin como medida de desempenho. Para os testes estatísticos, foram aplicados estatística descritiva e testes de médias para análise da variação do q de Tobin ao longo dos anos. Além disso, aplicou-se um teste de regressão linear múltipla com o q de Tobin e outras variáveis independente e de controle com o intuito de verificar as diferenças dos desempenhos das empresas estatais e privadas. As principais conclusões do estudo são: (i) as empresas citadas em escândalos de corrupção, em sua maioria, apresentaram melhora de seus desempenhos ao longo dos anos; (ii) a maioria das empresas citadas em escândalos de corrupção apresentaram desempenho superior, se comparado ao de empresas similares não citadas em nenhum caso de fraude e corrupção; e, (iii) as empresas estatais citadas em escândalos de corrupção não se beneficiaram tanto quanto as empresas privadas citadas.Universidade Federal de UberlândiaBrasilPrograma de Pós-graduação em Ciências ContábeisQueiroz, Lísia de MeloMalaquias, Rodrigo FernandesAlbuquerque, Andrei Aparecido deAtaides, Camila Moraes de2021-01-27T21:44:21Z2021-01-27T21:44:21Z2020-12-21info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfATAIDES, Camila Moraes de. Desempenho das empresas citadas na Operação Lava Jato sob a ótica das Teorias da Graxa e Areia Sobre Rodas. 2020.108 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2021. DOI http://doi.org/10.14393/ufu.di.2021.6.https://repositorio.ufu.br/handle/123456789/31160http://doi.org/10.14393/ufu.di.2021.6porhttp://creativecommons.org/licenses/by-nc-sa/3.0/us/info:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFUinstname:Universidade Federal de Uberlândia (UFU)instacron:UFU2021-01-28T06:16:39Zoai:repositorio.ufu.br:123456789/31160Repositório InstitucionalONGhttp://repositorio.ufu.br/oai/requestdiinf@dirbi.ufu.bropendoar:2021-01-28T06:16:39Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU)false |
dc.title.none.fl_str_mv |
Desempenho das empresas citadas na Operação Lava Jato sob a ótica das Teorias da Graxa e Areia Sobre Rodas Performance of the companies cited in Operation Lava Jato from the view of the Grease and Sand on the Wheels Theory |
title |
Desempenho das empresas citadas na Operação Lava Jato sob a ótica das Teorias da Graxa e Areia Sobre Rodas |
spellingShingle |
Desempenho das empresas citadas na Operação Lava Jato sob a ótica das Teorias da Graxa e Areia Sobre Rodas Ataides, Camila Moraes de Corrupção Corruption Teoria da Graxa Sobre Rodas Grease on the Wheels Theory Teoria da Areia Sobre Rodas Sand on the Wheels Theory Desempenho Performance Operação Lava Jato Operation Lava Jato CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS Contabilidade |
title_short |
Desempenho das empresas citadas na Operação Lava Jato sob a ótica das Teorias da Graxa e Areia Sobre Rodas |
title_full |
Desempenho das empresas citadas na Operação Lava Jato sob a ótica das Teorias da Graxa e Areia Sobre Rodas |
title_fullStr |
Desempenho das empresas citadas na Operação Lava Jato sob a ótica das Teorias da Graxa e Areia Sobre Rodas |
title_full_unstemmed |
Desempenho das empresas citadas na Operação Lava Jato sob a ótica das Teorias da Graxa e Areia Sobre Rodas |
title_sort |
Desempenho das empresas citadas na Operação Lava Jato sob a ótica das Teorias da Graxa e Areia Sobre Rodas |
author |
Ataides, Camila Moraes de |
author_facet |
Ataides, Camila Moraes de |
author_role |
author |
dc.contributor.none.fl_str_mv |
Queiroz, Lísia de Melo Malaquias, Rodrigo Fernandes Albuquerque, Andrei Aparecido de |
dc.contributor.author.fl_str_mv |
Ataides, Camila Moraes de |
dc.subject.por.fl_str_mv |
Corrupção Corruption Teoria da Graxa Sobre Rodas Grease on the Wheels Theory Teoria da Areia Sobre Rodas Sand on the Wheels Theory Desempenho Performance Operação Lava Jato Operation Lava Jato CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS Contabilidade |
topic |
Corrupção Corruption Teoria da Graxa Sobre Rodas Grease on the Wheels Theory Teoria da Areia Sobre Rodas Sand on the Wheels Theory Desempenho Performance Operação Lava Jato Operation Lava Jato CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS Contabilidade |
description |
Corruption is a social, political and economic phenomenon that affects many nations. In view of the important effects that it can cause on the economy of countries, on the performance of companies and society as a whole, researchers of different nationalities use it as an object of investigation. Under a common view, corruption is considered harmful in the face of inequalities and inefficient allocation of resources that it can cause, however the researchers sought to evaluate it from another perspective, in which is considers it to be beneficial for economic activity, in view of the possibility of overcoming barriers present in environments with fragile institutional structures, such as the slowness and inefficiency of public services, high bureaucracy, high tax burden, among other characteristics that hinder the performance of companies in the market. In this context the Grease on the Wheels Theory and Sand on th Wheels Theory are presented, on which they discuss, in an opposite way, the effects of corruption on the economies of countries and on the performance of companies. This study sought to verify and analyze the effect of corrupt practices on the performance of Brazilian companies mentioned in Operation Lava Jato. The sample has 12 (twelve) public companies mentioned in Operation Lava Jato, and Tobin's q was adopted as a performance measure. For statistical tests, descriptive statistics and averages tests were applied to analyze the variation of Tobin's q over the years. In addition, a multiple linear regression test was applied with the Tobin's q and other independent and control variables in order to verify the differences in the performance of state and private companies. The main conclusions of the study are: (i) the companies mentioned in corruption scandals, most of them, showed an improvement in their performance over the years; (ii) the majority of companies cited in corruption scandals performed better, compared to similar companies not cited in any case of fraud and corruption; and, (iii) the state companies cited in corruption scandals have not benefited as much as the private companies cited. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-12-21 2021-01-27T21:44:21Z 2021-01-27T21:44:21Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
ATAIDES, Camila Moraes de. Desempenho das empresas citadas na Operação Lava Jato sob a ótica das Teorias da Graxa e Areia Sobre Rodas. 2020.108 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2021. DOI http://doi.org/10.14393/ufu.di.2021.6. https://repositorio.ufu.br/handle/123456789/31160 http://doi.org/10.14393/ufu.di.2021.6 |
identifier_str_mv |
ATAIDES, Camila Moraes de. Desempenho das empresas citadas na Operação Lava Jato sob a ótica das Teorias da Graxa e Areia Sobre Rodas. 2020.108 f. Dissertação (Mestrado em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2021. DOI http://doi.org/10.14393/ufu.di.2021.6. |
url |
https://repositorio.ufu.br/handle/123456789/31160 http://doi.org/10.14393/ufu.di.2021.6 |
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por |
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http://creativecommons.org/licenses/by-nc-sa/3.0/us/ info:eu-repo/semantics/openAccess |
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application/pdf |
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Universidade Federal de Uberlândia Brasil Programa de Pós-graduação em Ciências Contábeis |
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Universidade Federal de Uberlândia Brasil Programa de Pós-graduação em Ciências Contábeis |
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reponame:Repositório Institucional da UFU instname:Universidade Federal de Uberlândia (UFU) instacron:UFU |
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Repositório Institucional da UFU |
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Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU) |
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diinf@dirbi.ufu.br |
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