Banca de QUALIFICAÇÃO: Paulo Henrique Vieira Gomes

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : Paulo Henrique Vieira Gomes
DATE: 05/11/2024
TIME: 10:00
LOCAL: Plataforma Teams
TITLE:

COMPARISON OF BUSINESS PERFORMANCE IN RELATION TO GOOD CORPORATE GOVERNANCE PRACTICES. AN ANALYSIS OF PUBLICLY TRADED COMPANIES IN EMERGING COUNTRIES: BRICS PLUS

KEY WORDS:

Corporate Governance, Performance, Efficiency, Data Envelopment Analysis

PAGES: 38
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This study aims to analyze the relationship between corporate governance and the financial performance of companies in emerging countries that are part of the BRICS Plus group. The main objective is to compare the financial efficiency of companies based on the level of adoption of good corporate governance practices. For this purpose, Data Envelopment Analysis (DEA) methodologies are used, as well as the CSRHub company classification, which evaluates aspects such as board of directors, leadership ethics, and transparency. The innovative aspect of the study lies in the application of DEA to measure the financial efficiency of companies in emerging countries, a method that is still rarely used in this context, especially in Brazil. The study also stands out for utilizing CSRHub, which provides a comprehensive view of corporate governance practices, combining data from various international sources. Furthermore, the study proposes a more robust approach to the governance variable, considering not only financial results but a broader set of technical efficiency indicators. The contributions of the study include providing empirical evidence on how the adoption of good governance practices impacts the

financial performance of companies, with a focus on emerging markets. The use of a technical efficiency index as a proxy for business performance is one of the study’s differentiators, offering an alternative to traditional economic-financial indicators that may be biased in less developed capital markets. Additionally, the study may serve as a reference for investors and managers, guiding decisions regarding the adoption of governance practices that maximize business performance.

COMMITTEE MEMBERS:
Presidente - 2726278 - BRUNO VINICIUS RAMOS FERNANDES
Externo à Instituição - EDILSON PAULO - UFSC
Interno - 1999345 - JOSE ALVES DANTAS
Interno - 2221870 - PAULO AUGUSTO PETTENUZZO DE BRITTO
Externo à Instituição - WILSON TOSHIRO NAKAMURA - UPM