Artigos Acadêmicos e Noticiosos
URI permanente desta comunidadehttps://repositorio.insper.edu.br/handle/11224/3226
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Resultados da Pesquisa
Artigo Científico Perdão de Dívida e seus Reflexos Contábeis e Tributários(2022) Alexsandro Broedel Lopes; Gabriela TubaO presente estudo busca apresentar elementos contábeis e tributários que versam sobre os efeitos que o perdão de dívidas tributárias traz aos contribuintes e analisar, também, a utilização de normas contábeis como fundamento para as decisões recentes proferidas no âmbito do Carf e do Poder Judiciário, no sentido de que a adesão aos programas representa o desreconhecimento de um passivo, implicando receita tributável tendo em vista que há incremento patrimonial, independentemente da mensuração do passivo tributário e da natureza da sua eventual redução.Artigo Científico Pesquisa contábil: o falso dilema entre a consistência metodológica e a relevância prática(2021) Broedel, Alexsandro; Flores, Eduardo da SilvaArtigo de Periódico Noticioso Mercado esportivo não busca apenas apaixonados(2026) Corch, EduardoArtigo de Periódico Noticioso Objetivos de agendas do governo se perdem ao tentar não desagradar a grupos de interesse(2024) LAURA DE ANDRADE KARPUSKA SANTOSArtigo de Periódico Noticioso Brasil gasta com pobres, mas não investe neles(2024) França, MichaelArtigo Científico Stakeholder Theory(2024) Beck, DonizeteStakeholder networks are an organizational and social phenomenon. Organizations are not alone, and managing stakeholders matters in strategic management. This encyclopedia entry aims: (1) to synthesize the theoretical thought behind the foundational publications; and (2) to introduce the main constructs, definitions, and approaches of Stakeholder Theory. In doing so, it explores the definition of stakeholder theory including; the normative, descriptive, and instrumental pillars; the convergent and divergent stakeholder theory debate; the difference between stakeholder issues and social issues; stakeholder salience (power, urgency, legitimacy, and proximity); mutual trust as instrumental value of ethical behavior; stakeholder influence strategies (withholding, usage, direct, and indirect); stakeholder value creation; and stakeholder capitalism.Artigo Científico Stakeholder Theory(2024) Beck, DonizeteStakeholder networks are an organizational and social phenomenon. Organizations are not alone, and managing stakeholders matters in strategic management. This encyclopedia entry aims: (1) to synthesize the theoretical thought behind the foundational publications; and (2) to introduce the main constructs, definitions, and approaches of Stakeholder Theory. In doing so, it explores the definition of stakeholder theory including; the normative, descriptive, and instrumental pillars; the convergent and divergent stakeholder theory debate; the difference between stakeholder issues and social issues; stakeholder salience (power, urgency, legitimacy, and proximity); mutual trust as instrumental value of ethical behavior; stakeholder influence strategies (withholding, usage, direct, and indirect); stakeholder value creation; and stakeholder capitalism.Artigo Científico Economic Freedom and the Determinants of the Bank Spread in South America(2022) Maciel, Vladimir Fernandes; Gamboa, Ulisses Ruiz de; Alves, Rafael Estevão GarciaThis paper performs panel data analysis to test the existence of an inverse relationship between bank spreads and the degree of economic freedom in South American countries between 2000 and 2020. In the late 1990s, South America began a process of financial sector reforms, which included in almost all countries the liberalization of interest rates (instead of capping) and the elimination of direct credit allocation mechanisms. By hypothesis, it is expected that the greater the economic freedom, the lower the degree of financial regulation. This would reduce the transaction costs of financial institutions and contribute to reducing the banking spread (assuming constant credit risk). The traditional methodology is applied here, complemented by unit root and cointegration tests, in addition to impulse-response function analysis, in the context of panel autoregressive vectors (VAR). The results show that economic freedom and monetary credibility (component area of the EFW, Economic Freedom of the World index) negatively affect the value of the spread, with long-run effects as well.Artigo Científico Performance Measurement in a Brazilian Clinical Trials Unit(2021) Aquino, Thomaz Martins de; Bonizio, Roni Cleber; Padua, Silvia Ines Dallavalle de; Coelho, Eduardo Barbosa; Faustino, Gabriela GimenezBackground: There is growing interest on costs of clinical trials; critical topic for business decision making; therefore, the aim of this work is to identify how a successful Brazilian case measures its economic performance even with restriction regarding its accounting data. Methods: Single case qualitative method. Interviews with four people of different hierarchical levels and the analysis of the 2005 balance sheet, payrolls and payment slips were carried out. Results: Besides indicating how the clinical research unit of the case measures its results, a diagram of how other units and organizations could follow such procedure to carry out their own performance measurement was pointed out as well. Conclusion: The use of contribution margin and break-even point for the performance calculation benefited the managerial decision-making of the unit studied, serving as basis for its own strategy and use of its idleness. This is a reference model for decision-making of managers in other research units.Artigo Científico Agency Conflicts Between Controlling and Minority Shareholders in the Distribution of Dividends in Brazilian Companies(2022) Kuronuma, Cleiton Ricardo; Okimura, Rodrigo Takashi; Sale, George Andre WillrichObjective: This paper aims to investigate whether the dividend policy is influenced by the shareholding concentration of publicly traded companies in Brazil. Methodology: This research was elaborated through panel regression analysis empirical tests, considering the period from 2013 to 2016. Originality/ Relevance: In Brazil, shareholding is usually concentrated in a small number of shareholders. In this scenario, controlling shareholders often end up having a great influence on management. As a result, agency conflicts may arise (Dalmácio & Corrar, 2007), mainly because controlling shareholders, who have the right to vote, are not always the holders of the preferred shares, which also share dividends (Lopes & Walker, 2008). Thus, according to the Agency Theory, the possibility could be raised of the principal - the controlling shareholder aiming to maximize its individual utility (Martinez, 2001). Main Results: It was verified that there is a positive relationship between the shareholding concentration and the distribution of dividends, that is, the higher the shareholding concentration, the greater the dividend distribution. Contributions: For this research, it were used statistical tests utilizing the panel data regression technique and estimators of Weighted Least Square (WLS), in which were observed the results of the regressions of the total sample (1.440 observations) and four industry sectors, which showed evidence that, there is at least one variable with a statistically significant power (non-cyclical consumption, financial, health, and information technology).