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The credibility of finance committees and information usage: trustworthy to whom?
(2022) Domingos, Fernando Deodato; Aquino, André Carlos Busanelli de; Lima, Diana Vaz de
Analysing municipal councils in Brazil, this article contributes to the understanding of how politiciansuse accounting information in terms of the dynamics of collective political decisions. Depending ontheir political position, the authors investigated whether councillors seek accounting information tocope with varied objectives rather than a unified decision-making process. A survey of local financecommittee members showed that information source credibility is a sensitive construct with multiplemeanings influenced by the political environment. This article adds to prior literature on the demandand supply sides of information
Fintechs y bancos digitales en Brasil: desigualdades de género
(2022) Abras, Ana; Rocha, Bruno de Paula; CAMILA DE FREITAS SOUZA CAMPOS; Caluz, Antonio Daniel
El estudio analiza la brecha salarial de género en las instituciones financieras de Brasil utilizando información del BCB y datos sobre empresas y trabajadores de 2015 a 2018. Los datos indican que en comparación con los bancos comerciales privados y públicos, las fintechs y los bancos digitales muestran una mayor brecha salarial de género. Sin embargo, es menor en las fintechs cuando hay más mujeres en cargos gerenciales, mientras que este no es el caso en los bancos privados. Los bancos tradicionales tienen una estructura organizativa más rígida, donde únicamente la presencia de mujeres en la gestión ya no es (empíricamente) eficiente para reducir la brecha salarial de género. En las fintechs, al apoyarse en estructuras organizativas más flexibles/horizontales, la presencia de mujeres en cargos gerenciales tiene una influencia más significativa en la reducción de brechas de género presentes en su organización.
Do temperature shocks affect non-agriculture wages in Brazil? Evidence from individual-level panel data
(2021) Oliveira, Jaqueline; Palialol, Bruno Toni; Pereda, Paula
The relationship between temperature and agriculture outcomes in Brazil has been widely explored, overlooking that most of the country's labor force is employed in nonagriculture sectors. We use monthly individual-level panel data spanning January 2015 to December 2016 to ask whether temperature shocks impact non-agriculture wages in formal labor markets. Our results show that a 1oC shock increases wages
where climate are colder, but reduces wages where climate are hotter. We calculate that wages fall 0.42% on average, an income loss equivalent to 0.06% of GDP annually. Assuming future temperatures rise uniformly by 2oC, and that no adaptation occurs, we expect annual income losses five times larger. The heterogeneous effects we find also suggest that weather vulnerability may deepen existing income
inequalities.
In-kind Transfers in Brazil: Household Consumption and Welfare Effects
(2021) Palialol, Bruno Toni; Pereda, Paula Carvalho
The Worker Food Program (Programa de Alimentação do Trabalhador - PAT) creates tax incentives for firms to provide more than 20 million Brazilian workers with in-kind transfers. They are usually distortive compared to cash transfers, but this is not clear when the latter, when paid by the employer, are subject to payroll taxes like in Brazil. Using propensity score analysis, we find evidence that the PAT increases poor households’ food consumption between 15.7% and 25.0% compared to cash transfers. This result, however, may not be improving workers’ nutrition, as sought by the program.